Finance Act 2000

IntroductionU.K.

23(1)It is a condition of entering tonnage tax or making a renewal election that—U.K.

(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.