INTRODUCTION

Related HMRC Manuals

23(1)  It is a condition of entering tonnage tax or making a renewal election that–

(a)in the case of a single company, the company, or

(b)in the case of a group, the group,

meets certain minimum obligations in connection with the training of seafarers.

23(2)  The provisions of this Part of this Schedule have effect for securing that result.

THE MINIMUM TRAINING OBLIGATION

Related HMRC Manuals

24(1)  The Secretary of State may make provision by regulations as to the minimum obligation of a tonnage tax company as regards the training of seafarers.

24(2)  The regulations may–

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