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.... case may be,] for a stipulated 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 perio....

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....urposes of sport or recreation; (g) "qualifying company" means a company 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....