TTM19020 - Tonnage Tax (Training Requirement) Regulations 2000: Regulation 20

Audits

SI00/2129/REG20

The Secretary of State may appoint one or more persons to carry out on his behalf an audit of the accounts or other records -

(a) of a qualifying single company, or

(b) of the qualifying companies in a group,

for the purpose of checking that any return or information provided to the Secretary of State is correct.