The Tonnage Tax (Training Requirement) (Amendment) Regulations, SI 2011/2185, increase the amounts to be used in calculating payments, in lieu of training, payable to seafarers. ‘Tonnage tax’ provides an alternative regime for calculating the profits of shipping companies chargeable to corporation tax.
The Tonnage Tax (Training Requirement) (Amendment) Regulations, SI 2011/2185, increase the amounts to be used in calculating payments, in lieu of training, payable to seafarers. ‘Tonnage tax’ provides an alternative regime for calculating the profits of shipping companies chargeable to corporation tax.