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The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023
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- UK Statutory Instruments
- 2023 No. 983
- Regulation 3
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3.—(1) These Regulations apply for the purposes of calculating the payments in lieu of training for the purpose of the Tonnage Tax (Training Requirement) Regulations 2000(1) in respect of a relevant four month period falling after 30th September 2023.
(2) In paragraph (1), a “relevant four month period” means a period of four months commencing on 1st February, 1st June or 1st October in any year.
(1)
S.I. 2000/2129, amended by S.I. 2015/788 and S.I. 2021/1030; there are other amending instruments but none is relevant.
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