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(1)Regulations under section 105(1) may make provision—
(a)for authorising or requiring relevant service providers to supply to HMRC information about payments of apprenticeship levy with respect to which their service is provided, or any information the Commissioners may request about features of the service provided or to be provided with respect to particular payments of apprenticeship levy;
(b)for requiring clients to provide relevant service providers with information about payments of apprenticeship levy;
(c)for prohibiting or restricting the disclosure, otherwise than to HMRC, of information by a person to whom it was supplied pursuant to a requirement imposed under paragraph (b);
(d)for conferring power on the Commissioners to specify by directions circumstances in which provision made by virtue of paragraph (a) or (b) is not to apply in relation to a payment;
(e)for requiring relevant service providers to take steps for facilitating the meeting by clients of obligations imposed under paragraph (b);
(f)for requiring compliance with any directions the Commissioners may give—
(i)specifying, or further specifying, steps for the purposes of paragraph (e), or
(ii)specifying information that a person making payments of apprenticeship levy must provide about the method by which the payments are made.
(2)Directions made under the regulations may make different provision for different cases or different classes of case.
(3)In this section—
“client”, in relation to a relevant service provider, means a person to whom that relevant service provider provides or is to provide a service with respect to a payment of apprenticeship levy;
“payment of apprenticeship levy” includes a payment on account of apprenticeship levy;
“relevant service provider” means a person who provides or is to provide with respect to payments of apprenticeship levy a service that is specified, or of a description specified, by the regulations.
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