Clause 5

The Minister and the Comptroller shall have and may exercise in respect of the collection of skills development levy the like powers and authorities (as far as they are applicable and with necessary modifications) as if the levy were payroll tax.

Except as otherwise provided by this Act, the Finance Act and any regulations made thereunder shall, as far as applicable and with any necessary modifications, apply in all respects as if skills development levy were payroll tax and as if an employer liable to pay skills development levy under this Act were an employer liable to pay payroll tax under the Finance Act (Cap. 139).