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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part IV the training requirement - Para 26 approval of initial training commitment


(1) A company or group proposing to make a tonnage tax election must produce, and submit to the Secretary of State for approval, an initial training commitment.

(2) If the Secretary of State is satisfied that the proposals are adequate to meet the minimum training obligation, he shall approve the initial training commitment and issue a certificate to that effect.

(3) A tonnage tax election is ineffective unless such a certificate of approval is in force with respect to the training commitment of the company or group in respect of which the election is made.


Administration of training requirement TTM04001
Initial and annual training commitments TTM04110