103 Anti-avoidance
Finance Act 2016 (2016 c 24) | Legislation

Anti-Avoidance

103 Գپ-Ǿ岹Գ

(1)     For the purposes of this section “avoidance arrangements” are arrangements the main purpose, or one of the main purposes, of which is to secure that a person—

(a)     benefits, or further benefits, from an entitlement to a levy allowance for a tax year, or

(b)     otherwise obtains an advantage in relation to apprenticeship levy.

(2)     Subsection (3) applies where, in consequence of avoidance arrangements within subsection (1)(a) or (b), a person incurs a liability to pay secondary Class 1 contributions in a particular tax year (as

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