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Statutory Instruments

2005 No. 2295

TAXES

TONNAGE TAX

The Tonnage Tax (Training Requirement) (Amendment) Regulations 2005

Made

15th August 2005

Laid before the House of Commons

22nd August 2005

Coming into force

1st October 2005

The Secretary of State, in exercise of the powers conferred upon him 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 2005 and shall come into force on 1st October 2005.

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 “£608” substitute “£621”.

(3) In regulation 21(4) (higher rate of payment in case of failure to meet training requirement) , for “£553” substitute “£565”.

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 2005.

Signed by authority of the Secretary of State

Derek Twigg

Parliamentary Under Secretary of State

Department for Transport

15th August 2005

Status: This is the original version (as it was originally made).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 2005 (2005/2295)
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_a2526a9947

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