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HMRC internal manual

Tonnage Tax Manual

Tonnage Tax (Training Requirement) Regulations 2000: Regulation 20


SI00/2129/REG20The Secretary of State may appoint one or more persons to carry out on his behalf an audit of the accounts or other records –

(a) of a qualifying single company, or

(b) of the qualifying companies in a group,
for the purpose of checking that any return or information provided to the Secretary of State is correct.