The British Virgin Islands (BVI) is currently a tax neutral Category 2 Red Ensign port of British Registry operating under the authority of the Merchant Shipping Act, 2001. In May of 2005, the BVI government took a significant step in realising its aim of achieving Category 1 vessel registration status. Subsidiary legislation designed to complement the Merchant Shipping Act, 2001, in the form of the Merchant Shipping (Adoption of United Kingdom Enactments) Order, 2005, took effect on 26 May 2005. The effect of this statutory instrument was to adopt United Kingdom legislation in the context of merchant shipping, subject to relevant modifications. The adopted enactments included 5 United Kingdom Acts, 189 pieces of subordinate legislation and 3 statutory codes of practice to govern and/or regulate, inter alia, marine safety and security, carriage of goods, administrative matters, crew generally (including, crew accommodation), carriage of dangerous goods, diving and submersibles,
