TTM03570 - Qualifying Companies & Ships: Use of ship
Transport in connection with other services of a kind necessarily provided at sea
Definition
This sweeping-up definition covers the activities of a variety of vessel types, including, and without being exhaustive:
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Cable layer |
Cable repair |
Crane/Derrick barge |
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Diving support vessel |
Fire-fighting vessel |
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Oceanographic vessel |
Oil-well stimulation vessel |
Pile driving vessel |
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Pilot vessel (if more than 100 gross tons) |
Pipelaying vessel |
Polar research vessel |
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Remote operated vehicle support |
Research vessel |
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Seismic survey ship |
Survey vessel |
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Trenching vessel |
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See also TTM11001 onwards for ships engaged in offshore activities. Profits from offshore activities are charged to tax under the normal Corporation Tax regime.
References
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FA00/SCH22/PARA19(1)(d) (services necessarily provided at sea) |
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Qualifying ship |
