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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
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472BA. Fisher tax credit.

(1) In this section -

'aquaculture animal' means an aquatic animal at all its life stages, including eggs, sperm and gametes, reared in a farm or mollusc farming area, including an aquatic animal from the wild intended for a farm or mollusc farming area;

'day at sea' means a cumulative period of 8 hours within any 24 hour period during which the fisher undertakes fishing voyages;

'fisher' means any person engaging in fishing on board a fishing vessel;

'fishing vessel' means a vessel which is -

(a) registered on the European Community Fishing Fleet Register in accordance with Commission Regulation (EC) No. 26/2004 of 30 December 2003 or on the register kept by the United Kingdom that is at least equivalent to the national fishing fleet register that is required to be kept by each Member State, and

(b) is used solely for the purposes of sea-fishing,

but does not include a vessel that is engaged in fishing or dredging solely for scientific, research or training purposes;

'fishing voyage'

Comparing proposed amendment...