Are large ocean going dredgers considered as ships for the purposes of section 283(1) of the Taxes Consolidation Act 1997?. Large vessels of burden that substantially go to sea may be regarded as ships. Accordingly, large ocean going dredgers may be considered ships for the purposes of Section 283(1) Taxes Consolidation Act 1997. IT973006
New machines incorporating a limited number of recycled parts but sold as a “new build” machine would be regarded as “unused and not secondhand” i.e. “new” for the purposes of section 283. CTF190
