Statutory Instruments
2015 No. 1607
Tonnage Tax
The Tonnage Tax (Training Requirement) (Amendment) (No. 2) Regulations 2015
Made
11th August 2015
Laid before the House of Commons
20th August 2015
Coming into force
1st October 2015
The Secretary of State, in exercise of the powers conferred by paragraphs 29, 31 and 36 of Schedule 22 to the Finance Act 2000( 1 ), makes the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment) (No. 2) Regulations 2015 and come into force on 1st October 2015.
Application
2. —(1) These Regulations apply for the purposes of calculating the payments in lieu of training for the purposes of the Tonnage Tax (Training Requirement) Regulations 2000( 2 ) in respect of a relevant four month period falling after 30th September 2015.
(2) In paragraph (1), a “relevant four month period” means a period of four months commencing on 1st February, 1st June or 1st October in any year.
Amendment of Regulations
3. —(1)The Tonnage Tax (Training Requirement) Regulations 2000 are amended as follows.
(2) In regulation 15(1)(b) (payments in lieu of training) for “£1,202” substitute “£1,218”.
(3) In regulation 21(4) (higher rate of payment in case of failure to meet training requirement) for “£1,119” substitute “£1,134”.
Revocation
4.The Tonnage Tax (Training Requirement) (Amendment) Regulations 2014( 3 ) are revoked.
Signed by authority of the Secretary of State for Transport
Robert Goodwill
Parliamentary Under Secretary of State
Department for Transport
11th August 2015
S.I. 2000/2129 , amended by S.I. 2014/2394 and S.I. 2015/788 . There are other amending instruments but none is relevant.