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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
, see all updates

Tonnage Tax (Training Requirement) Regulations 2000: Regulation 7

Meaning of “eligible officer trainee”

SI00/2129/REG7For the purposes of these Regulations, an “eligible officer trainee” means a person on a relevant course who is -

(a) a national of an EEA State, or a British citizen from the Channel Islands or Isle of Man, and

(b) ordinarily resident in the United Kingdom.


Initial and annual training commitments TTM04110