{
  "url": "https://openlegislation.uk/tonnage-tax-training-requirement-amendment-etc-regulations-2025",
  "json_url": "https://openlegislation.uk/tonnage-tax-training-requirement-amendment-etc-regulations-2025.json",
  "id": "uksi/2025/1007",
  "title": "The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025",
  "short_title": "Tonnage Tax (Training Requirement) 2025",
  "long_title": "Schedule 22 to the Finance Act 2000 (c. 17) (the “2000 Act”) provides an alternative regime, called tonnage tax, for calculating the profits of a shipping company for the purposes of corporation tax. That regime incorporates certain training requirements. The Tonnage Tax (Training Requirement) Regulations 2000 (S.I. 2000/2129) (the “2000 Regulations”) allow companies or groups to make payments in lieu of training. Payments are to be made in lieu of training where the training commitment of a company or group provides for such payments, or where the company or group does not provide training in accordance with the training commitment as described in paragraph 25 of Schedule 22 to the 2000 Act.",
  "citation": "S.I. 2025/1007",
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    "retrieved_at": "2026-10-28T21:11:44.663035+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}