Section 116(9)

In this regulation— “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs; “flag state”, in relation to a ship, means the State whose flag that ship is flying or is entitled to fly; “third country ship” means a ship which— is flying the flag of, or is registered in, any State or territory other than the United Kingdom; and is not registered in the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-07-30