Section 104 | Application of other regimes to apprenticeship levy

(1)In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”, after paragraph (d) insert—

(da)apprenticeship levy,

.

(2)In section 206(3) of FA 2013 (taxes to which the general anti-abuse rule applies), after paragraph (da) insert—

(db)apprenticeship levy,

.

(3)Part 4 of FA 2014 (follower notices and accelerated payments) is amended in accordance with subsections (4) and (5).

(4)In section 200 (meaning of “relevant tax”), after paragraph (c) insert—

(ca)apprenticeship levy,

.

(5)In section 203 (meaning of “tax appeal”), after paragraph (e) insert—

(ea)an appeal under section 114 of FA 2016 (apprenticeship levy: appeal against an assessment),

.

(6)Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with subsections (7) and (8).

(7)In section 253(6) (duty to notify the Commissioners: meaning of “tax return”), after paragraph (d) insert—

(da)a return under regulations made under section 105 of FA 2016 (apprenticeship levy);

.

(8)In section 283(1) (interpretation), in the definition of “tax”, after paragraph (d) insert—

(da)apprenticeship levy,

.