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Statutory Instruments

2004 No. 2255

TAXES

TONNAGE TAX

The Tonnage Tax (Training Requirement) (Amendment) Regulations 2004

Made

31st August 2004

Laid before the House of Commons

9th September 2004

Coming into force

1st October 2004

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 ), hereby makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment) Regulations 2004 and shall come into force on 1st October 2004.

Interpretation

2. In these Regulations, “relevant four month period” means a period of four months commencing on 1st October, 1st February or 1st June.

Payments in lieu of training

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

(2) In regulation 15(1)(b) (payments in lieu of training) , for “£591” substitute “£608” and in regulation 21(4) (higher rate of payment in case of failure to meet training requirement) , for “£538” substitute “£553”.

Application

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 2004.

Signed by authority of the Secretary of State

Tony McNulty

Parliamentary Under Secretary of State,

Department for Transport

31st August 2004

( 1 )

2000 c. 17 .

Status: This is the original version (as it was originally made).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 2004 (2004/2255)
Version from: original only

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
Defined Term Section/Article ID Scope of Application
relevant four month period reg. 2. def_eb5bd7b492

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