Section 352S(5) in The Merchant Shipping (Amendment) Act, 2002
(5)A person shall not be liable to pay contributions to the Fund in respect of the contributing oil imported or received by him in any year if the quantity of contributing oil so imported or received in the year does not exceed one hundred and fifty tho sand tonnes or as may be specified from time to time in the Fund Convention.352U. Contribution payable by persons to the Fund.-