Finance Act 2016, s. 105 provides HMRC with powers to make Regulations covering the assessment, payment, collection and recovery of apprenticeship levy payments.

Section 105(2) provides powers to make Regulations that apply, or combine apprenticeship levy with, the PAYE Regulations.

The provisions in s. 105 also provides powers to make the Regulations (to some extent) apply the existing penalty, appeal, etc provisions in the tax code to the apprenticeship levy.

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