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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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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