In AdminCP, turn off the Plugin/Hook system. If the button still remains, you know it is not related to a plugin or add-on.
From there you can view the page source code to determine which template this code is in.
Here's the code as it appears in page source:
PHP Code:
<div id="navigation">
<div id="navbar" class="navbar">
<div class="navLeft"><div class="navRight">
<ul id="navtabs" class="navtabs floatcontainer">
<li class="selected"><a class="navtab" href="content.php" rel="wsSelf">Home</a><ul class="floatcontainer"><li><a href="content.php"></a></li></ul></li><li><a class="navtab" href="forum.php" rel="wsSelf">Forum</a></li>
<li><a class="navtab" href="search.php?do=getdaily&contenttype=vBForum_Post" rel="wsBlank">What's New?</a></li>
<li><a href="http://www.onlinemarina.co.uk/boatsales.php" class="navtab">Boat Sales (Coming Soon) </a></li><li><a class="navtab" href="blog.php" rel="wsSelf">Blogs</a></li>
</ul>
</div></div>