HMRC internal manual

Tonnage Tax Manual

Tonnage Tax (Training Requirement) Regulations 2000: Regulation 25

Disclosure of information

SI00/2129/REG25For the purposes of paragraph 34(2) of Schedule 22 to the Act, the following persons are prescribed persons involved in the training of seafarers –

(a) the Merchant Navy Training Board, and

(b) the Maritime Training Trust.


Exchange of information with DfT TTM04030