Part 7A Apprenticeship LevyF1

1. 147BInterpretation of Part 7A
2. 147CDue date for payment of apprenticeship levy
3. 147DDuty to report amount of apprenticeship levy to be paid
4. 147ECalculation of monthly levy allowance
5. 147FApportionment of levy allowance between employer’s PAYE references
6. 147GApportionment of levy allowance between employer’s PAYE references: members of a company unit or charities unit
7. 147HCalculation of monthly apprenticeship levy for the first month of the tax year
8. 147ICalculation of monthly apprenticeship levy for subsequent months of the tax year
9. 147JRecovery of overpaid apprenticeship levy by an employer
10. 147KLiability to pay and duty to make a return of apprenticeship levy: Continental shelf workers certificate holders
11. 147LAssessment of unpaid apprenticeship levy
12. 147MRecovery of overpayment of apprenticeship levy by HMRC
13. 147NRetention by employer of apprenticeship levy records