The Finance Act 2016, Section 113(1) to (4) (Commencement) Regulations 2017

Regulation 2 brings section 113(1) to (4) of the Finance Act 2016 (c. 24) into force. The effect of these Regulations is to bring into force the penalties provisions relating to errors under Table 1 of paragraph 1 and paragraphs 13 and 21C of Schedule 24 to the Finance Act 2007 (c. 11) in so far as these provisions relate to apprenticeship levy.