Section 1A(28)(iv) in The Merchant Shipping (Prevention of Pollution by Oil from Ships) Rules, 2010
(iv)which otherwise so alters the ship that, if it were a new ship, it would have been subjected to the provisions of these rules 'applicable to ships delivered after the 31st December, 1979, as defined in clause (45) and not to existing ships delivered on or before 31st December 1979, as defined in clause (46);