Where a person stands to benefit from the levy allowance as a consequence of avoidance arrangements or to benefit from any other tax advantage in relation to the apprenticeship levy, they are not entitled to the levy allowance for the tax year.

Avoidance arrangements are defined as arrangements the main purpose, or one of the main purposes, of which is to secure that a person (FA 2016, s. 103(1)):

(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.

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