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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Tonnage Tax Manual: recent changes

Below are details of the significant amendments that were published on 5 November 2002.

Section Title and details of the update
   
TTM01010 What is The Training Link? - any reference to DETR/DTLR changed to DfT as DETR and DTLR have been replaced by DfT
  Contact details at end of section changed to show office that is now dealing with enquiries, etc
TTM01020 ‘The Tonnage Tax (Training Requirements) Regulations 2000’ - Any reference to DETR/DTLR changed to DfT
TTM0110 Contact details have changed at end of section, Liverpool Queensway has been updated to Merseyside B and City F LBO has been changed to show new office details.
Large Business Office and Oil Taxation Office has been updated to shown office that is now dealing with shipping cases that belong to diversified groups.    
  TTM01120 ‘Tonnage Tax Unit’ - Contact details updated to show new office details
    ‘The Training Requirement’ - wording changed at end of first paragraph and contact details updated
    ‘The Inland Revenue, its Board + Inspectors’ any reference to DETR/DTLR changed to DfT
  TTM01200 ‘Training Requirement’ - any reference to DETR/DTLR changed to DfT
  TTM02110 Sixth bullet point, any reference to DETR/DTLR changed to DfT
  TTM04000 ‘Table of Contents’ - any reference to DETR/DTLR changed to DfT
  TTM04001 ‘Legislation’ - any reference to DETR/DTLR changed to DfT
    ‘Minimum Training obligation’ - any reference to DETR/DTLR changed to DfT
    ‘Administration of Training Requirement’ - any reference to DETR/DTLR changed to DfT
  TTM04020 any reference to DETR/DTLR changed to DfT
  TTM04030 any reference to DETR/DTLR changed to DfT
  TTM04100 any reference to DETR/DTLR changed to DfT
  TTM04110 any reference to DETR/DTLR changed to DfT
  TTM04120 any reference to DETR/DTLR changed to DfT
  TTM04130 any reference to DETR/DTLR changed to DfT
  TTM04200 any reference to DETR/DTLR changed to DfT
  TTM04210 any reference to DETR/DTLR changed to DfT
  TTM04220 any reference to DETR/DTLR changed to DfT
  TTM04230 ‘Circumstances for issue of certificates of non compliance’ - any reference to DETR/DTLR changed to DfT
  TTM11410 any reference to DETR/DTLR changed to DfT
  TTM15200 ‘Table’ - any reference to DETR/DTLR changed to DfT
  TTM15430 ‘Further Information’ - Contact details updated
  TTM16005 ‘SP4/00/PARA5, Bullet point 6+7’ - contact details updated
  TTM16022 ‘SP4/00/PARA22, Point 23, vi, c’ - any mention of DETR/DTLR updated to Department for Transport (DfT)
  TTM17030 ‘References’ - any reference to DETR/DTLR changed to DfT
  TTM17031 ‘References’ - any reference to DETR/DTLR changed to DfT
  TTM17034 ‘References’ - any reference to DETR/DTLR changed to DfT
  TTM17035 ‘References’ - any reference to DETR/DTLR changed to DfT
  TTM19025 ‘References’ - any reference to DETR/DTLR changed to DfT