Related Commentary  

103(1)  For the purposes of this section “avoidance arrangements” are arrangements the main purpose, or one of the main purposes, of which is to secure that a person–

(a)benefits, or further benefits, from an entitlement to a levy allowance for a tax year, or

(b)otherwise obtains an advantage in relation to apprenticeship levy.

103(2)  Subsection (3) applies where, in consequence of avoidance arrangements within subsection (1)(a) or (b), a person incurs a liability to pay secondary Class 1 contributions in a particular tax year (as opposed to another tax year).

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