CA25000 - PMA: Ships: contents

  1. CA25100
    Outline and meaning of ship
  2. CA25150
    Single ship pool
  3. CA25200
    Postponement of FYAs and WDAs
  4. CA25250
    Disposal events
  5. CA25275
    Ship not used
  6. CA25300
    Deferment of balancing charges - outline
  7. CA25350
    Meaning of qualifying ship
  8. CA25400
    Conditions for and effect of deferment
  9. CA25450
    Limit on amount deferred
  10. CA25475
    Amount taken into account in respect of old ship
  11. CA25500
    Attribution of deferred amounts, variation of attribution
  12. CA25600
    Expenditure on new shipping
  13. CA25650
    Changes in persons carrying on qualifying activity, connected persons