PART 6

Apprenticeship levy

General

General interpretation
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1
In this Part (except where the contrary is indicated, expressly or by implication), expressions which are also used in Part 1 of the Contributions and Benefits Act have the same meaning as in that Part.
2
In this Part—
- “charity” has the meaning given by section 102(17) and (18);
- “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
- “company” has the meaning given by section 101(18);
- “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 or (as the case requires) the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- “HMRC” means Her Majesty's Revenue and Customs;
- “tax year” means the 12 months beginning with 6 April in 2017 or any subsequent year;
- “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.