154 Further registration requirement
Capital Allowances Act 2001 (2001 c 2) | Legislation

154  Further registration requirement

(1)     If—

(a)     a person (“A”) has incurred expenditure on the provision of a ship, and

(b)     there is a time in the qualifying period, but more than 3 months after the beginning of that period, when the ship is not registered in a relevant register,

the ship is not a qualifying ship after that time.

(2)     The qualifying period is—

(a)     the period of 3 years beginning with the time when the ship is first brought into use for

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