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Status: This is the original version (as it was originally made).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

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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_rth8EAE
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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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