(3)The core activities of a tonnage tax company shall be—(a)its activities from operating qualifying ships; and(b)other ship-related or inland vessel related activities, as the case may be, as follows:—(i)shipping contracts in respect of—(A)earning from pooling arrangements;(B)contracts of affreightment;(ii)specific shipping trades, being—(A)on-board or on-shore activities of passenger ships comprising of fares and food and beverages consumed on-board;(B)slot charters, space charters, joint charters, feeder services and container box leasing of container shipping.
