PART 6

Apprenticeship levy

Payment, collection and recovery

No deduction in respect of levy to be made from earnings
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1
A person (“P”) must not—
a
make from any payment of earnings any deduction in respect of apprenticeship levy for which P (or any other person) is liable,
b
otherwise recover the cost, or any part of the cost, of P's (or any other person's) liability to apprenticeship levy from any person who is or has been a relevant earner, or
c
enter into any agreement with any person to do anything prohibited by paragraph (a) or (b).
2
In this section “relevant earner” means an earner in respect of whom P is or has been liable to pay any secondary Class 1 contributions under Part 1 of the Contributions and Benefits Act.