TTM04010 - The Training Requirement: Administration
Rôle of HMRC
HMRC role is restricted:
- to confirming whether or not a particular ship will qualify for Tonnage Tax and thus be counted in computing the training commitment, (see TTM04200).
- when dealing with a renewal election, to ascertaining that the company or group has not had a certificate of non-compliance issued against it, (see TTM04230).
References
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FA00/SCH22/PARA1(3)(b) (requirement for tonnage tax election) |
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FA00/SCH22/PARA23(1) (condition for election) |
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FA00/SCH22/PARA26(3) (election ineffective unless approval given) |
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SI00/2129 (The Tonnage Tax (Training Requirement) Regulations) |
