The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023 (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 (Registered Office: 30 Park Street, London, SE1 9EQ). 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).
Lifecycle
Department
Made
07 Sept 2023
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In force
01 Oct 2023
Enabling power
The Secretary of State, in exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act 2000, makes the following Regulations.
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