The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2021 (revoked)

These Regulations further amend the Tonnage Tax (Training Requirement) Regulations 2000 (S.I. 2000/2129) by increasing the amount of the payments which fall to be made in lieu of training and which are payable to the Maritime Training Trust. Payments are to be made in lieu of training where the training commitment of a company or group provides for such payments, or where the company or group does not provide training in accordance with the training commitment as described in paragraph 25 of Schedule 22 of the Finance Act 2000 (c. 17).