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(2) s¡wA(Roll-over-reief) bi w, wew e EU we w, b Ai 6ee eЅa. waA i s¡w w eЁ Ae a. waA Finance Act '96 aiA a A aa ie b w Ea. (3) aAҡa wq w⸁ AwЁЅAaA wi 0.5%i b wi wЗae bA we 嬥i wa aAҡai wqЅa. (4) 嬥 bA eA ee 183w AA e w 嬥 bAa eAA, e bAA 嬥AA sЅa. we eee 4,000ea̅a( 764ⴥ)i aa Ѕa. (5) 嬥 ae4ኂ CRCS(Crew Relief Costs Scheme)e 1998 š ewзi wi w 20%i Ѕa. we A ʼnaa waС eeeA 150ea̅a( 29ⴥ)i Ѕa. (6) 嬥 e (SMarT : Support for Maritime Training) 嬥 e e 1998e 4 SMarT 1, SMarT 2, SMarT 3, SMarT 4 ei ei Ѕa. - SMarT 1 : 1A(A¡) Сew bi ᶁ he e, 1w eС 12,000a̅a( 2,294e) - SMarT 2 : 2A(ws) Сew bi ᶁ Bwe, 1w eС 6,000a̅a( 1,147e) - SMarT 3 : wi ᶁ Bwe - SMarT 4 : STCWA waС ᶁ B e SMarTe STCW A s w aIa GAFT(sСew bi a e eA e e ) DOCS(ws ewbi ae officerA e e )i se Aa. eeeA 640ea̅a( 123ⴥ)i ea. (7) ɁA(Awa΅A e 󤥷A : Tonnage Tax) Aea A q {aa, Ai we ae 15A e 1i ewi Aaa ⸥ q a a. ^