PART 6Apprenticeship levy
Payment, collection and recovery
110Collectors 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).