TTM17201 - Schedule 22 Finance Act 2000: The Training Requirement

Certificate of non complianceFA00/SCH22/PARA32

(1) The Secretary of State may by regulations make provision authorising the Secretary of State to issue a certificate of non-compliance in the following cases.

(2) The regulations may authorise the issue of a certificate of non-compliance in respect of a single company if-

(a) the company fails to meet its training commitment for successive periods amounting to not less than two years, or
(b) the company, or any of its officers, commits an offence under this Schedule.

(3) The regulations may authorise the issue of a certificate of non-compliance in respect of a group if-

(a) the group fails to meet its training commitment for successive periods amounting to not less than two years, or
(b) a member of the group, or an officer of a member, commits an offence under this Schedule.

(4) If such regulations are made they shall provide that a certificate of non-compliance must be issued unless the Secretary of State is satisfied that there are good reasons why a certificate should not be issued.

(5) No renewal election may be made in respect of a company or group in relation to which a certificate of non-compliance is in force.

References

Certificates of non-compliance

TTM04230