Section 94 | Ships

(1)Expenditure is not long-life asset expenditure if—

(a)it is incurred before 1st January 2011 on the provision of a ship of a sea-going kind, and

(b)each of the conditions in subsection (2) is met.

(2)The conditions are that—

(a)the ship is not an offshore installation,

(b)Repealed^F1

(c)the primary use to which ships of the same kind are put by their owners (or, if their use is made available to others, those others) is a use otherwise than for sport or recreation.

(3)Repealed^F2