‘ownership interest’ includes any contractual or proprietary interest which allows the beneficiary or beneficiaries of such interest to take advantage of the operation of the vessel in a manner substantially comparable to the way in which an owner may benefit from the operation of the vessel.
cuimsíonn “leas úinéireachta” aon leas conarthach nó dílsithe a chuireann ar chumas tairbhí nó tairbhithe leasa den sórt sin buntáiste a bhaint as oibriú an tsoithigh ar bhealach atá inchomparáide go substaintiúil leis an gcaoi ar féidir le húinéir leas a bhaint as oibriú an tsoithigh.