(1)The Secretary of State may make arrangements with the Commissioners for Her Majesty’s Revenue and Customs under which the Commissioners are responsible for the administration of apprenticeship payments.
(2)“Apprenticeship payments” are payments that may be made by the Secretary of State to any person—
(a)for the purpose of encouraging the provision of opportunities for individuals to complete approved English apprenticeships or to undertake work following the completion of such apprenticeships, or
(b)otherwise in connection with approved English apprenticeships.
(3)The arrangements that may be made under subsection (1) include arrangements under which the Commissioners are responsible for recovery where an apprenticeship payment is made but the whole or any part of it is (for whatever reason) recoverable by the Secretary of State.
(4)The Commissioners may by regulations make provision as to the administration of payments where arrangements are made under subsection (1).
(5)The regulations may, in particular, provide that the Commissioners may, instead of making payments to persons of a description specified in the regulations—
(a)permit them to deduct equivalent amounts from payments that they are required to make to the Commissioners and that are of a kind specified in the regulations;
(b)provide them with vouchers of equivalent amounts which may be used by them in connection with approved English apprenticeships.
(6)The regulations may, in particular, also provide that, where the Commissioners are responsible for recovering the whole or any part of an apprenticeship payment from a person of a description specified in the regulations, they may do so by deducting the amount from any payments that they would otherwise be required to make to that person and that are of a kind specified in the regulations.
(7)The regulations may make different provision for different cases.
(8)Regulations under this section may be made only with the consent of the Secretary of State.
(9)Regulations under this section must be made by statutory instrument.
(10)A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of either House of Parliament.
(11)In this section “approved English apprenticeship” has the same meaning as in Chapter A1 of the Apprenticeships, Skills, Children and Learning Act 2009 (see Schedule 1).