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The visit included three emergency units, one substance abuse and psychosis unit and one secure psychiatric inpatient unit, with a total of 52 beds.
Interviews were carried out with a number of patients and a large number of staff over several shifts at the units.
The letter from the Ministry does not mention transparent entities.
The Ministry accepts that it is necessary to introduce some limitations in the regime to ensure that it is in compliance with the EEA rules.
It must be pointed out that the final rules may introduce limitations and/or clarifications that are not reflected in this newsletter.
The existing tonnage tax regime allows for both the charter in and out in bareboat term.
A bareboat charter contract where another company in the group is providing crewing of the vessel will not be considered a bareboat contract in relation to the tonnage tax rules.
Such structures are common in some jurisdictions, notably the offshore sector in Brazil.