Related Commentary  

105(1)  The Commissioners may by regulations make provision about the assessment, payment, collection and recovery of apprenticeship levy.

105(2)  Regulations under subsection (1) may include–

(a)provision which applies, with or without modifications, provisions of PAYE regulations;

(b)provision for combining any arrangements under the regulations with arrangements under PAYE regulations.

105(3)  Regulations under subsection (1) may–

(a)require payments to be made on account of apprenticeship levy;

(b)determine periods (“tax periods”) by reference to which payments are to be made;

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