Eligible activities mintaszakaszok

Eligible activities. The scheme covers ships on the IIS (1) of at least 100 GT used for transportation of people or cargo abroad and transportation of cargo domestically. Article 4 of the Tonnage Tax Act defines more precisely that the transport of cargo or passengers is to be done by means of: 1. merchant vessels owned by the vessel operator; 2. merchant vessels leased without crew (bareboat charter); 3. merchant vessels leased with crew (time charter). Merchant vessel operations do not include the leasing of bare- boat charter for longer periods than three years. Article 4 of the Tonnage Tax Act also lists a number of activi- ties, which are not eligible for any support under the Act, such as fishing, harbour constructions, diving, piloting and salvage, educational and schooling activities or other social activities, sports, entertainment and leisure activities, including whale watching and passenger transport between ports within Iceland that are not ports of calls between countries. As confirmed by the Icelandic authorities, towing and dredging activities are not eligible under the Act.