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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Status: This is the original version (as it was originally made).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)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
relevant four month periodreg. 2.relevant_f_rtxWjf7
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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