The Tonnage Tax (Training Requirement) Regulations 2000

Audits U.K.

20.  The Secretary of State may appoint one or more persons to carry out on his behalf an audit of the accounts or other records—

(a) of a qualifying single company, or

(b) of the qualifying companies in a group,

for the purpose of checking that any return or information provided to the Secretary of State is correct.

Commencement Information

I1 Reg. 20 in force at 31.8.2000, see reg. 1