SCHEDULES
SCHEDULE 22 Tonnage tax
Part V Other requirements
F1The requirement to prove compliance with safety etc standards
43A
1
The Secretary of State may make provision by regulations for or in connection with requiring qualifying companies or qualifying groups to provide evidence of compliance with prescribed standards relating to—
a
health and safety in connection with qualifying ships which are not registered in F2the United Kingdom;
b
environmental performance of such ships;
c
working conditions on such ships.
2
The provision that may be made by regulations under this paragraph includes provision for or in connection with—
a
requiring returns to be made at prescribed intervals;
b
authorising the Secretary of State to require persons to provide prescribed information in prescribed cases or circumstances;
c
enabling audits to be carried out on behalf of the Secretary of State;
d
authorising the Secretary of State to issue certificates of non-compliance in prescribed cases or circumstances;
e
the effect of such a certificate (including preventing the making of a renewal election when such a certificate is in force);
f
enabling persons to apply to the Secretary of State for the cancellation of such a certificate;
g
requiring or enabling the Secretary of State to revoke a tonnage tax election after a prescribed period of non-compliance;
h
the making of appeals;
i
authorising the disclosure of information between the Secretary of State and the Inland Revenue.
3
Regulations under this paragraph may create criminal offences in respect of failures to comply with requirements imposed by the regulations.
4
Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
5
Regulations under this paragraph—
a
may make different provision for different cases, and
b
may contain such supplementary, incidental and transitional provisions as appear to the Secretary of State to be necessary or expedient.
6
In this paragraph “prescribed” means prescribed by regulations under this paragraph.
Para 43A and cross-heading inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 11, 18(2)