The Tonnage Tax (Training Requirement) (Amendment) (No. 2) Regulations 2013

• Citation: S.I. 2013/2245
• Sections: 4

Section 1 Citation and Commencement

These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment) (No. 2) Regulations 2013 and they come into force on 1st October 2013.

Section 2 Application

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

(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.

Section 3 Amendment of the Tonnage Tax (Training Requirement) Regulations 2000

(1) The 2000 Regulations are amended as follows.

(2) In regulation 2 (interpretation) for the definitions of “ EEA Agreement” and “EEA State” substitute ““EEA Agreement” and “EEA State” have the meaning given in Schedule 1 to the Interpretation Act 1978 ”.

(3) In regulation 15(1)(b) (payments in lieu of training) for “£1,092” substitute “£1,176”.

(4) In regulation 21(4) (higher rate of payment in case of failure to meet training requirement) for “£1,020” substitute “£1,094”.

Section 4 Revocation

The Tonnage Tax (Training Requirement) (Amendment) Regulations 2013 are revoked.