PART 6Apprenticeship levy

Payment, collection and recovery

109No deduction in respect of levy to be made from earnings

1

A person (“P”) must not—

a

make from any payment of earnings any deduction in respect of apprenticeship levy for which P (or any other person) is liable,

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

c

enter into any agreement with any person to do anything prohibited by paragraph (a) or (b).

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.