Minimum training requirement for tonnage tax company

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..... nnage tax company. 115VU. (1) A tonnage tax company, after its option has been approved under sub-section (3) of section 115VP, shall comply with the minimum training requirement in respect of traine .....

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..... requirement in accordance with the guidelines referred to in sub-section (1) for the previous year. (3) If the minimum training requirement is not complied with for any five consecutive previous year .....

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