‘sale’ covers the creation or transfer of an ownership interest in the vessel, except for an ownership interest created or acquired solely for the purpose of providing security for a normal commercial loan;
cumhdaíonn “díolachán” leas úinéireachta sa soitheach a chruthú nó a aistriú, seachas leas úinéireachta arna chruthú nó arna fháil chun na críche urrús a sholáthar do ghnáthiasacht tráchtála, agus chun na críche sin amháin;