Any company or group proposing to enter tonnage tax must submit an initial training commitment (i.e. a statement setting out how it proposes to meet the minimum training obligation) to the Secretary of State for approval. Approval will be given in the form of a certificate. Any election to enter into (or renew an election for) tonnage tax will not be valid unless such a certificate is in force (FA 2000, Sch. 22, para. 26).

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