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HMRC internal manual

Tonnage Tax Manual

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HM Revenue & Customs
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Tonnage Tax (Training Requirement) Regulations 2000: Regulations 22 to 24

Certificate of non-compliance

SI00/2129/REG22(1) The Secretary of State may issue a certificate of non-compliance in respect of a single company if-

(a) the company fails to meet its training commitment for successive periods amounting to not less than two years, or

(b) the company, or any of its officers, commits an offence under Schedule 22 to the Act.
(2) The Secretary of State may issue a certificate of non-compliance in respect of a group if –

(a) the group fails to meet its training commitment for successive periods amounting to not less than two years, or

(b) a member of the group, or an officer of a member, commits an offence under Schedule 22 to the Act.
(3) The Secretary of State shall issue a certificate of non-compliance if any circumstances referred to in paragraph (1) or (2) arise, unless the Secretary of State is satisfied that there are good reasons why a certificate should not be issued.

Regulation 23(1) A company or group in respect of which a certificate of non-compliance has been issued may apply to the Secretary of State to cancel the certificate.

(2) Any such application shall contain information showing that–

(a) the training commitment has been complied with for at least one year since the period in relation to which the certificate was issued, and

(b) the company or group has made arrangements to ensure that its training commitment for the current and future years will be complied with.

Regulation 24When considering an application to cancel a certificate of non-compliance, the Secretary of State may consult the Merchant Navy Training Board or the Maritime Training Trust or both.

References

Certificates of non-compliance TTM04230