Exemption for non-profit group apprenticeship and traineeship schemes
6 Exemption for non-profit group apprenticeship and traineeship schemes
Wages are exempt wages if they are paid or payable to an employee who is employed—
by a non-profit organisation that is approved by the Secretary of the Department of Industry, Skills and Regional Development for the purposes of this clause, and
in accordance with a group apprenticeship scheme or a group traineeship scheme approved for the time being by the Secretary of the Department of Industry, Skills and Regional Development.
An approval in force for the purposes of section 10 (1) (m) of the Pay-roll Tax Act 1971 immediately before the commencement of this clause lapses on that commencement and has no operation for the purposes of this clause.
This Act’s bill:Explanatory memorandumSecond reading speech
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