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Statutory Instruments

2002 No. 2265

TAXES

TONNAGE TAX

The Tonnage Tax (Training Requirement) (Amendment) Regulations 2002

Made

4th September 2002

Laid before Parliament

5th September 2002

Coming into force

1st October 2002

The Secretary of State for Transport, in exercise of the powers conferred by paragraphs 29, 31 and 36 of Schedule 22 to the Finance Act 2000( 1 ) and of all other powers enabling him in that behalf, hereby makes the following Regulationsβ€”

Citation and commencement

1. These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment) Regulations 2002 and shall come into force on 1st October 2002.

Interpretation

2. In these Regulations, β€œrelevant four month period” means a period of four months commencing 1st October, 1st February or 1st June.

Payments in lieu of training

3. β€”(1)The Tonnage Tax (Training Requirement) Regulations 2000( 2 ) shall be amended as follows.

(2) In regulation 15(1)(b), for β€œΒ£562” there shall be substituted β€œΒ£573”.

(3) In regulation 21(4), for β€œΒ£512” there shall be substituted β€œΒ£522”.

4. These Regulations apply for the purpose of calculating the payments in lieu of training in respect of a relevant four month period falling on or after 1st October 2002.

Alistair Darling

Secretary of State,

Department for Transport

4th September 2002

( 1 )

2000 c. 17 .

( 2 )

S.I. 2000/2129 , amended by S.I. 2001/3999 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tonnage Tax (Training Requirement) (Amendment) Regulations 2002 (2002/2265)

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footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
relevant four month periodreg. 2.relevant_f_rtPUuVM
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