# Finance Act 2016, 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).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/110 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.