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....ted period on terms which give the charterer possession and control of the 2A[ship or inland vessel, as the case may be,], including the right to appoint the master and crew; (b) "bareboat charter-cum-demise" means a bareboat charter where the ownership of the 2B[ship or inland vessel, as the case may be,] is intended to be transferred after a specified period to the company to whom it has been ....

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.... referred to in section 115VC; (h) "qualifying ship" means a 2D[ship or inland vessel, as the case may be,] referred to in section 115VD; (i) "seagoing ship" means a ship if it is certified as such by the competent authority of any country; (j) "tonnage income" means the income of a tonnage tax company computed in accordance with the provisions of this Chapter; (k) "tonnage tax activities"....