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,