Finance Act 2016, Section 110 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The following provisions of Part 6 of TMA 1970 apply in relation to apprenticeship levy as they apply in relation to income tax—
(a)section 60 (issue of demand notes and receipts);
(b)section 61 (distraint by collectors: Northern Ireland);
(c)sections 65 to 68 (court proceedings).
(2)See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).
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