Regulation 3
(1)
These Regulations apply for the purposes of calculating the payments in lieu of training for the purpose of the Tonnage Tax (Training Requirement) Regulations 2000f1 in respect of a relevant four month period falling after 30th September 2025.
(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.
Annotations
Footnotes
- f1
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S.I. 2000/2129, amended by S.I. 2015/788, S.I. 2021/1030 and S.I. 2023/983; there are other amending instruments but none is relevant.