SCHEDULES

SCHEDULE 22 Tonnage tax

Part IV The training requirement

Introduction

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.

2

The provisions of this Part of this Schedule have effect for securing that result.