{
  "url": "https://openlegislation.uk/finance-act-2016/section-109",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-109.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/109",
  "kind": "section",
  "number": "109",
  "heading": "No deduction in respect of levy to be made from earnings",
  "text": "(1) A person (“P”) must not—\n(a) make from any payment of earnings any deduction in respect of apprenticeship levy for which P (or any other person) is liable,\n(b) otherwise recover the cost, or any part of the cost, of P's (or any other person's) liability to apprenticeship levy from any person who is or has been a relevant earner, or\n(c) enter into any agreement with any person to do anything prohibited by paragraph (a) or (b).\n(2) In this section “relevant earner” means an earner in respect of whom P is or has been liable to pay any secondary Class 1 contributions under Part 1 of the Contributions and Benefits Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/109",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}