PART 6Apprenticeship levy
Anti-avoidance
104Application 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 the general anti-abuse rule applies), after paragraph (da) insert—
db
apprenticeship levy,
3
Part 4 of FA 2014 (follower notices and accelerated payments) is amended in accordance with subsections (4) and (5).
4
In section 200 (meaning of “relevant tax”), after paragraph (c) insert—
ca
apprenticeship levy,
5
In section 203 (meaning of “tax appeal”), after paragraph (e) insert—
ea
an appeal under section 114 of FA 2016 (apprenticeship levy: appeal against an assessment),
6
Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with subsections (7) and (8).
7
In section 253(6) (duty to notify the Commissioners: meaning of “tax return”), after paragraph (d) insert—
da
a return under regulations made under section 105 of FA 2016 (apprenticeship levy);
8
In section 283(1) (interpretation), in the definition of “tax”, after paragraph (d) insert—
da
apprenticeship levy,