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TTM03540 | Qualifying companies and ships: Categories of use

From HM Revenue & Customs · Tonnage Tax Manual

Qualifying ships

To be a qualifying ship, a vessel must be used for one or more of the following categories of activity:

  • Carriage of passengers by sea - see TTM03545;

  • Carriage of cargo by sea - see TTM03550;

  • Towage, salvage or other marine assistance carried out at sea, see TTM03560.