{
  "url": "https://openlegislation.uk/tonnage-tax-training-requirement-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/tonnage-tax-training-requirement-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/2320",
  "legislation_title": "The Tonnage Tax (Training Requirement) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-training-requirement-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Tonnage Tax (Training Requirement) Regulations 2000 by increasing the amount of the payments in lieu of training. In respect of a relevant four month period falling on or after 1st October 2003, the figure by which the number of months is to be multiplied is increased from £573 to £591. In the case of the higher rate of payment where there has been failure to meet the training requirement, the basic rate to be used in the calculations is increased from £522 to £538 (regulations 4 and 5).\nThese Regulations also ensure that there is a continuing obligation on tonnage tax companies in respect of eligible officer trainees for whom training was not but should have been provided (regulation 3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2320/note",
    "retrieved_at": "2026-10-29T05:59:51.382343+00:00"
  },
  "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."
}