2 Destination of proceeds of health and social care levy
Health and Social Care Levy Act 2021 (2021 c 28) | Legislation

2  Destination of proceeds of health and social care levy

(1)     HMRC may deduct from—

(a)     the proceeds of the health and social care levy, and

(b)     any relevant penalties or interest,

such amounts as HMRC estimate represent their expenses in collecting the health and social care levy (including, where not

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