PART 6Apprenticeship levy

Payment, collection and recovery

110Collectors and court proceedings

(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).