The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2021

Extent and application

This section has no associated Explanatory Memorandum

3.—(1) These Regulations apply for the purposes of calculating the payments in lieu of training for the purpose of the Tonnage Tax (Training Requirement) Regulations 2000(1) in respect of a relevant four month period falling after 30th September 2021.

(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. 2015/788 and S.I. 2019/1227; there are other amending instruments but none is relevant.