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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Tonnage Tax (Training Requirement) Regulations 2000: Regulation 19

Directions to provide information

SI00/2129/REG19The Secretary of State may direct any person to provide such information as the Secretary of State may reasonably require for the purposes of ascertaining –

(a) what the minimum training obligation of a company or group should be,

(b) whether the proposals in a training commitment are adequate to meet the minimum training obligation of a company or group, or

(c) whether a company or group has complied with its training commitment.