Regulation 2 Application

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 ^f1 (“the 200 Regulations”) in respect of a relevant four month period falling after 30th September 2013.

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.