The Income Tax (Pay As You Earn) Regulations 2003

[F1Due date for payment of apprenticeship levyU.K.

147C.—(1) A person must pay the amount of apprenticeship levy due under this Part within—

(a)17 days after the end of the tax month, where the payment is made by an approved method of electronic communications, or

(b)14 days after the end of the tax month, in any other case.

(2) The person must pay the apprenticeship levy mentioned in paragraph (1) at the same time as the amount of tax and any earnings-related contributions due and in accordance with [F2Chapter 1 of Part 4] of these Regulations (payment, returns and information).

(3) In this regulation, “earnings-related contributions” means any contributions other than Class 1A and 1B contributions payable under the Contributions and Benefits Act in respect of earnings paid to or for the benefit of an earner in respect of employed earners employment.]

Textual Amendments