The Shipbuilders' Relief (Specified Structures) (Amendment) Order 1992
This Order amends the provisions which apply Shipbuilders' Relief to any floating dock with a lifting capacity of not less than 100 tons and to any drilling rig which, as delivered but excluding fuel and water, was of a total weight of not less than 100 tons. From 31st October 1994 references to the imperial weight of 100 tons will be replaced with references to the metric equivalent of 100 tonnes.