TTM04010 - The training requirement: Administration
Role of HMRC
HMRC role is restricted:
to confirming whether or not a particular ship will qualify for tonnagetTax and thus be counted in computing the training commitment, see TTM04200;
when dealing with a renewal election, to ascertaining that the company or group has not had a certificate of non-compliance issued against it, see TTM04230.
References
| FA00/SCH22/PARA1 (3)(b) (requirement for tonnage tax election) | TTM17001 |
| FA00/SCH22/PARA23 (1) (condition for election) | TTM17156 |
| FA00/SCH22/PARA26 (3) (election ineffective unless approval given) | TTM17171 |
| SI00/2129 (The Tonnage Tax (Training Requirement) Regulations) | TTM19000 |