Schedule 22 Finance Act 2000: Part IV the training requirement - Para 23 introduction
(1) It is a condition of entering tonnage tax or making a renewal election that-
(a) in the case of a single company, the company, or
(b) in the case of a group, the group,
meets certain minimum obligations in connection with the training of seafarers.
(2) The provisions of this Part of this Schedule have effect for securing that result.
|Condition of entering Tonnage Tax||TTM04001|