TTM03570 - Qualifying companies and ships: transport by sea in connection with other services of a kind necessarily provided at sea
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:
| Cable layer | Cable repair | Crane/Derrick barge |
| Diving support vessel | Fire-fighting vessel | |
| Oceanographic vessel | Oil-well stimulation vessel | Pile driving vessel |
| Pilot vessel (if more than 100 gross tons) | Pipelaying vessel | Polar research vessel |
| Remote operated vehicle support | Research vessel | |
| Seismic survey ship | Survey vessel | |
| Trenching vessel |
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
| FA00/SCH22/PARA19(1)(d) (services necessarily provided at sea) | TTM17101 |
| Qualifying ship | TTM03500 |
