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Absolute exemption from rates.
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103.—(1) Tonnage rates shall not be charged in respect of—
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(a) vessels carrying stores for the armament and equipment of the Defence Forces and not carrying for reward any other goods or any passengers,
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(b) vessels engaged exclusively in the service of the State,
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(c) lifeboats, or
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(d) vessels under seizure on behalf of the State.
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(2) Goods rates shall not be charged in respect of—
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(a) stores for the armament and equipment of the Defence Forces which are being carried on a vessel for the time being exempted from tonnage rates by virtue of paragraph (a) of subsection (1) of this section,
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(b) the outfit, stores or provisions of any vessel,
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(c) any apparatus for saving life used in connection with a lifeboat, or
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(d) any postal packet or mail bag within the meaning of the Post Office Act, 1908.
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