Industrial Training Levy (Construction Board) Order 1999

JurisdictionUK Non-devolved
CitationSI 1999/159

1999 No. 159

EMPLOYMENT AND TRAINING

The Industrial Training Levy (Construction Board) Order 1999

Made 26th January 1999

Coming into force 2nd February 1999

Whereas the Construction Industry Training Board has submitted proposals for the raising and collection of a levy under section 11(1) of the Industrial Training Act 19821(“the 1982 Act”):

And whereas in pursuance of section 11(3) of the 1982 Act the said proposals include provision for the exemption from the levy of employers who, in view of the small number of their employees, ought in the opinion of the Secretary of State to be exempted from it;

And whereas the proposals are made in pursuance of section 11(4)(b) of the 1982 Act and the Secretary of State is satisfied that those proposals fall within section 11(5)(b) of the said Act (“the relevant proposals”) and that they are necessary as mentioned in the said section 11(5), and that the condition mentioned in section 11(6)(a) of the 1982 Act is satisfied in the case of the relevant proposals;

And whereas the Secretary of State considers that the amount which will be payable by virtue of the following Order by certain employers in the construction industry and which he estimates will exceed an amount which he estimates as equal to one per cent. of relevant emoluments, is appropriate in all the circumstances, and the following Order therefore falls within section 11(7)(b) of the 1982 Act;

And whereas a draft of the following Order was laid before Parliament in accordance with section 12(6) of the 1982 Act and approved by resolution of each House of Parliament;

Now, therefore, the Secretary of State, in exercise of the powers conferred by sections 11(2) and 12(3) and (4) of the 1982 Act and of all other powers enabling him in that behalf, hereby makes the following Order:–

S-1 Citation and commencement

Citation and commencement

1. This Order may be cited as the Industrial Training Levy (Construction Board) Order 1999 and shall come into force on the seventh day after the day on which it is made.

S-2 Interpretation

Interpretation

2.—(1) In this Order unless the context otherwise requires:–

(a)

(a) “agriculture” has the same meaning as in section 109(3) of the Agriculture Act 19472or, in relation to Scotland, as in section 85(1) of the Agricultural Holdings (Scotland) Act 19913;

(b)

(b) “assessment” means an assessment of an employer to the levy;

(c)

(c) “the Board” means the Construction Industry Training Board;

(d)

(d) “business” means any activities of industry or commerce;

(e)

(e) “charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 19884;

(f)

(f) “construction establishment” means an establishment in Great Britain engaged wholly or mainly in the construction industry for a total of twenty-seven or more weeks in the period of twelve months that commenced on 6th April 1997 or, being an establishment that commenced to carry on business in the said period, for a total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;

(g)

(g) “the construction industry” does not include any activities of an establishment which have been transferred from the industry of the Board to the industry of another industrial training board by one of the transfer orders, but save as aforesaid means any one or more of the activities which, subject to the provisions of paragraph 2 of the Schedule to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the construction industry or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;

(h)

(h) “emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988 (other than pensions), being emoluments from which tax under that Schedule is deductible, whether or not tax in fact falls to be deducted from any particular payment thereof;

(i)

(i) “employer” means a person who is an employer in the construction industry at any time in the thirty-fourth levy period;

(j)

(j) “the industrial training order” means the Industrial Training (Construction Board) Order 19645;

(k)

(k) “a labour-only agreement” means any agreement or arrangement, either written or oral, not being a contract of service or of apprenticeship or for provision of professional services, between an employer and any other person or persons, the purpose of which is wholly or mainly the provision of services of such person or persons or of any other person or persons to the employer in his trade or business;

(l)

(l) “the levy” means the levy imposed by the Board in respect of the thirty-fourth levy period;

(m)

(m) “notice” means a notice in writing;

(n)

(n) “the thirty-fourth levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1999;

(o)

(o) “the transfer orders” means–

(ii) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 19757;

(iv) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 19769;

(vi) the Industrial Training (Transfer of the Activities of Establishments) Order11;

(vii) the Industrial Training (Transfer of the Activities of Establishments) Order12;

(viii) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 197813;

(x) the Industrial Training (Transfer of the Activities of Establishments) Order15;

(xi) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 198016;

(xiii) the Industrial Training (Transfer of the Activities of Establishments) Order18;

(xiv) the Industrial Training (Transfer of the Activities of Establishments) Order 199019.

(2) For the purposes of this Order the following provisions shall have effect–

(a)

(a) no regard shall be had to any person employed wholly in the supply of food or drink for immediate consumption or in agriculture or who was normally working for an aggregate of less than 8 hours weekly;

(b)

(b) no regard shall be had to a company director remunerated solely by fees but, save as aforesaid, the provisions of this Order shall apply to a company director (including a person occupying the position of director by whatever name he is called) as they apply to other persons;

(c)

(c) in the case of a construction establishment that is taken over (whether directly or indirectly) by an employer in succession to, or jointly with another person, the person or persons carrying on the establishment on the day upon which this Order comes into force shall be treated as the employer of any person who was employed at any time in the period of twelve months that commenced on 6th April 1997 at or from the establishment under a contract of service or of apprenticeship or under a labour-only agreement and that employer shall be assessed to levy in accordance with article 3 of this Order.

(3) Any reference in this Order to an establishment that commences to carry on business or that ceases to carry on business shall not be taken to apply where the location of the establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of activities is of a temporary or seasonal nature.

S-3 Imposition of the levy

Imposition of the levy

3.—(1) The levy to be imposed by the Board on employers in respect of the thirty-fourth levy period shall be assessed in accordance with the provisions of this article.

(2) The levy shall be assessed by the Board separately in respect...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT