104 Application of other regimes to apprenticeship levy

104  Application of other regimes to apprenticeship levy

(1)     In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”, after paragraph (d) insert—

“(da)     apprenticeship levy,”.

(2)     In section 206(3) of FA 2013 (taxes to which

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