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.