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77.34Level 4

Rental and leasing of water transport equipment

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Explanatory note

This class includes:

  • rental and operating leasing of water transport equipment without an operator:
    • commercial boats, ships and hovercraft

This class excludes:

  • rental of water transport equipment with an operator, see division 50
  • rental of pleasure boats without an operator, see 77.21

Parent code

77.3Rental and leasing of other machinery, equipment and tangible goods

Child codes1

77.340Rental and leasing of water transport equipment