{
  "url": "https://openlegislation.uk/finance-act-2016/section-110",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-110.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/110",
  "kind": "section",
  "number": "110",
  "heading": "Collectors and court proceedings",
  "text": "(1) The following provisions of Part 6 of TMA 1970 apply in relation to apprenticeship levy as they apply in relation to income tax—\n(a) section 60 (issue of demand notes and receipts);\n(b) section 61 (distraint by collectors: Northern Ireland);\n(c) sections 65 to 68 (court proceedings).\n(2) See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).",
  "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/110",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}