# The Tonnage Tax (Training Requirement) Regulations 2000, Regulation 20: Audits

Extent: E+W+S+N.I.

The Secretary of State may appoint one or more persons to carry out on his behalf an audit of the accounts or other records—
(a) of a qualifying single company, or
(b) of the qualifying companies in a group,
for the purpose of checking that any return or information provided to the Secretary of State is correct.

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Source: https://www.legislation.gov.uk/uksi/2000/2129/regulation/20 (the official version)
Page: https://openlegislation.uk/tonnage-tax-training-requirement-regulations-2000/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.