- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Tonnage Tax (Training Requirement) Regulations 2000. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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15.—(1) The payments in lieu of training shall be calculated in respect of each relevant four month period as follows—U.K.
(a)in respect of each eligible officer trainee for whom training is required to be provided under regulation 4(1) or (6), calculate the number of months in that period during which—
(i)the training commitment of the company or group provided for payment in lieu of training, or
(ii)the company or group did not provide training in accordance with its training commitment,
or both sub-paragraphs (i) and (ii) applied; and
(b)multiply that number of months by £550, and the total is the amount of the payments in lieu of training which is due for that period.
(2) For the purposes of the calculation in paragraph (1)(a), any surplus (as compared with the requirements in regulation 4(1) and (6)) in the number of months when training is provided during the relevant four month period shall be offset against any shortfall (as compared with those requirements) in that period.
Commencement Information
I1Reg. 15 in force at 31.8.2000, see reg. 1
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