TTM04210 - The training requirement: Impact on tonnage tax
Training certificate a condition of entry into tonnage tax
In order to make a tonnage tax election a company or group must be in possession of a current certificate of approval of its training plans from the Department for Transport. This certificate will usually take the form of an endorsed copy of the training plan submitted by the company/group accompanied by a letter.
Election ineffective without certificate
An election made in the absence of such a certificate is ineffective – see FA00/SCH22/PARA26 (3).
References
| FA00/SCH22/PARA26 (3) (election ineffective unless certificate in force) | TTM17171 |
| SI00/2129/REG2 (‘year’ means 12 months beginning 1 October) | TTM19002 |