The Tonnage Tax (Training Requirement) (Amendment) (No. 2) Regulations 2015

Application

This section has no associated Explanatory Memorandum

2.—(1) These Regulations apply for the purposes of calculating the payments in lieu of training for the purposes of the Tonnage Tax (Training Requirement) Regulations 2000(1) in respect of a relevant four month period falling after 30th September 2015.

(2) In paragraph (1), a “relevant four month period” means a period of four months commencing on 1st February, 1st June or 1st October in any year.

(1)

S.I. 2000/2129, amended by S.I. 2014/2394 and S.I. 2015/788. There are other amending instruments but none is relevant.