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Legislation
Finance Act 2016

Crossheading Basic provisions

  • Section 98 Apprenticeship levy
  • Section 99 Charge to apprenticeship levy
  • Section 100 A person's pay bill for a tax year
  1. Basic provisions
  2. Apprenticeship levy

Section 98 | Apprenticeship levy

From legislation.gov.uk

(1)A tax called apprenticeship levy is to be charged in accordance with this Part.

(2)The Commissioners are responsible for the collection and management of apprenticeship levy.

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