Section 110 | Collectors and court proceedings

(1)The following provisions of Part 6 of TMA 1970 apply in relation to apprenticeship levy as they apply in relation to income tax—

(a)section 60 (issue of demand notes and receipts);

(b)section 61 (distraint by collectors: Northern Ireland);

(c)sections 65 to 68 (court proceedings).

(2)See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).