TTM03545 | Qualifying companies and ships: Carriage by sea of passengers
From HM Revenue & Customs · Tonnage Tax Manual
Carriage by sea of passengers
The phrase ‘carriage by sea of passengers’ is not defined, so it has its ordinary, everyday meaning. Although largely self-explanatory, the context suggests the transport of ticket-holding passengers from A to B for a fare in the case of ferries, or as paying customers in the case of a cruise liner.
It does not include:
Examples
For examples see TTM03695.