Section 151 | Basic meaning of qualifying ship

(1)For the purposes of the deferment rules, a ship is a qualifying ship if it is—

(a)of a sea-going kind, and

(b)registered as a ship with a gross tonnage of 100 tons or more in a register of shipping established and maintained under the law of any country or territory.

(2)This is subject to sections 152 to 154.