The training requirement: Administration
Role of HMRC
HMRC role is restricted:
to confirming whether or not a particular ship will qualify for tonnagetTax 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.
|FA00/SCH22/PARA1(3)(b) (requirement for tonnage tax election)||TTM17001|
|FA00/SCH22/PARA23(1) (condition for election)||TTM17156|
|FA00/SCH22/PARA26(3) (election ineffective unless approval given)||TTM17171|
|SI00/2129 (The Tonnage Tax (Training Requirement) Regulations)||TTM19000|