HMRC internal manual

Tonnage Tax Manual

TTM17201 - Schedule 22 Finance Act 2000: Part IV the training requirement - Para 32 certificate of non compliance


(1) The Secretary of State may make provision by regulations-

(a) enabling a company or group in respect of which a certificate of non-compliance has been issued to apply to the Secretary of State to cancel the certificate;

(b) requiring any such application to be in such form and contain such information as may be prescribed;

(c) authorising or requiring the Secretary of State, when considering such an application, to consult any prescribed person involved in the training of seafarers;

(d) as to the procedure to be followed where the Secretary of State is minded not to cancel a certificate of non-compliance.

(2) The Secretary of State may by regulations make such provision as he thinks appropriate as to the effect on a certificate of non-compliance of a merger or demerger relating to the company or group in respect of which the certificate is in force.


Certificates of non-compliance TTM04230