Tonnage tax minimum training commitment: overview
General overview of the minimum training commitment for the tonnage tax.
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The tonnage tax training commitment is the system for administering the minimum training obligation that companies are required to commit to as a pre-condition of election for the UK tonnage tax regime.
Published: 29 April 2013
Updated: 23 July 2015
- Document updated to take account of the introduction of a ratings training option in tonnage tax from 1 October 2015.
- First published.