sch.45-sec.4Meaning of eligible berthing expense

### sch.45-sec.4 Meaning of eligible berthing expense An eligible berthing expense is a cost incurred during the relevant period for renting an alternative berth at a relevant commercial marina for use by an eligible vessel. However, the following costs are not eligible berthing expenses — a cost paid before 1 July 2022; incidental costs of berthing an eligible vessel; the costs of electricity, water and cleaning costs associated with owning a berth. sch 45 s 4 ins 2022 SL No. 137 s 6 (sch.45-sec.4-ssec.1) An eligible berthing expense is a cost incurred during the relevant period for renting an alternative berth at a relevant commercial marina for use by an eligible vessel. (sch.45-sec.4-ssec.2) However, the following costs are not eligible berthing expenses — a cost paid before 1 July 2022; incidental costs of berthing an eligible vessel; the costs of electricity, water and cleaning costs associated with owning a berth. - (a) a cost paid before 1 July 2022; - (b) incidental costs of berthing an eligible vessel; Examples— the costs of electricity, water and cleaning - (c) costs associated with owning a berth.