http://www.legislation.gov.uk/uksi/2004/2255/contents/made
The Tonnage Tax (Training Requirement) (Amendment) Regulations 2004
Tax
King's Printer of Acts of Parliament
2020-02-24
TAXES;TONNAGE TAX
These Regulations further amend the Tonnage Tax (Training Requirement) Regulations 2000 by increasing the amount of the payments in lieu of training. In respect of a relevant four month period falling on or after 1st October 2004, the figure by which the number of months is to be multiplied is increased from £591 to £608. In the case of the higher rate payment where there has been a failure to meet the training requirement, the basic rate to be used in the calculations is increased from £538 to £553.
The Tonnage Tax (Training Requirement) (Amendment) Regulations 2004
The Tonnage Tax (Training Requirement) (Amendment) Regulations 2009
reg 4 schedule