105 Assessment, payment etc
Finance Act 2016 (2016 c 24) | Legislation

Payment, Collection and Recovery

105  Assessment, payment etc

(1)     The Commissioners may by regulations make provision about the assessment, payment, collection and recovery of apprenticeship levy.

(2)     Regulations under subsection (1) may include—

(a)     provision which applies, with or without modifications, provisions of PAYE regulations;

(b)     provision for combining any arrangements under the regulations with arrangements under PAYE regulations.

(3)     Regulations under subsection (1) may—

(a)     require payments to be made on account of apprenticeship levy;

(b)     determine periods (“tax periods”) by reference to which payments are to be made;

(c)     make provision about the times at which payments are to be made and methods of payment;

(d)     require the amounts payable by reference to tax periods to be calculated (and levy allowance to be taken into account) in the manner and

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