- Latest available (Revised)
- Point in Time (01/10/2021)
- Original (As made)
Version Superseded: 01/10/2023
Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2021.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Statutory Instruments
Tonnage Tax
Made
at 9.53 a.m. on 10th September 2021
Laid before the House of Commons
at 1.00 p.m. on 10th September 2021
Coming into force
1st October 2021
The Secretary of State, in exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act 2000(1), makes the following Regulations.
1. These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2021 and come into force on 1st October 2021.
Commencement Information
I1Reg. 1 in force at 1.10.2021, see reg. 1
2. These Regulations extend to England and Wales, Scotland and Northern Ireland.
Commencement Information
I2Reg. 2 in force at 1.10.2021, see reg. 1
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(2) in respect of a relevant four month period falling after 30th September 2021.
(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.
Commencement Information
I3Reg. 3 in force at 1.10.2021, see reg. 1
4.—(1) The Tonnage Tax (Training Requirement) Regulations 2000 are amended as follows.
(2) In regulation 15(1)(b) (payments in lieu of training) for “£1,309” substitute “£1,326”.
(3) In regulation 21(4) (higher rate of payment in cases of failure to meet training requirement) for “£1,218” substitute “£1,234”.
Commencement Information
I4Reg. 4 in force at 1.10.2021, see reg. 1
5. The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2019(3) are revoked.
Commencement Information
I5Reg. 5 in force at 1.10.2021, see reg. 1
Signed by authority of the Secretary of State for Transport
Robert Courts
Parliamentary Under Secretary of State
Department for Transport
At 9.53 a.m. on 10th September 2021
(This note is not part of the Regulations)
These Regulations further amend the Tonnage Tax (Training Requirement) Regulations 2000 (S.I. 2000/2129) by increasing the amount of the payments which fall to be made in lieu of training and which are payable to the Maritime Training Trust. Payments are to be made in lieu of training where the training commitment of a company or group provides for such payments, or where the company or group does not provide training in accordance with the training commitment as described in paragraph 25 of Schedule 22 of the Finance Act 2000 (c. 17).
Regulation 4 increases the amount payable for each month during a relevant four month period commencing on or after 1st October 2021 in respect of the training requirement under the Tonnage Tax (Training Requirement) Regulations 2000 from £1,309 to £1,326.
Where a company or group is treated as having failed to meet its training commitment and the higher rate of payment applies, the basic rate which is used to calculate the higher rate is increased from £1,218 to £1,234.
These Regulations revoke the Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2019 (S.I. 2019/1227) which increased the rates in 2019 and are superseded by these Regulations. An impact assessment has not been prepared for this instrument as no, or no significant impact on the private, voluntary or public sector is foreseen. An Explanatory Memorandum has been published alongside these Regulations and is available with the instrument at www.legislation.gov.uk.
2000 c.17. Section 82 of the Act gives effect to Schedule 22.
S.I. 2000/2129, amended by S.I. 2015/788 and S.I. 2019/1227; there are other amending instruments but none is relevant.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: