Industrial Training Levy (Engineering Construction Board) Order 1995

JurisdictionUK Non-devolved
CitationSI 1995/26

1995 No. 26

EMPLOYMENT AND TRAINING

The Industrial Training Levy (Engineering Construction Board) Order 1995

Made 9th January 1995

Coming into force 10th January 1995

Whereas the Engineering 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 engineering 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), 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 (Engineering Construction Board) Order 1995 and shall come into force on the 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 Engineering Construction Industry Training Board4, formerly known as the Engineering 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 19885;

(f)

(f) “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;

(g)

(g) “employer” (except in article 2(2) of this Order) means a person who is an employer in the engineering construction industry at any time in the thirty–first levy period;

(h)

(h) “the engineering construction industry” means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as activities of the engineering construction industry;

(i)

(i) “engineering construction establishment” means an establishment engaged in the thirty–first base period wholly or mainly in the engineering construction industry for a total of twenty–seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof;

(j)

(j) “engineering construction activities” means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are activities of the engineering construction industry by virtue of paragraph 1(a) of that Schedule and any related or administrative activities of a kind to which paragraph 1(c) of that Schedule applies undertaken in relation thereto;

(k)

(k) “establishment” means an engineering construction establishment or an establishment comprising engineering construction activities;

(l)

(l) “establishment comprising engineering construction activities” means an establishment at or from which persons were employed in the thirty–first base period in engineering construction activities for a total of twenty–seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof, but does not include an engineering construction establishment;

(m)

(m) “the industrial training order” means the Industrial Training (Engineering Board) Order 19646;

(n)

(n) “labour–only agreement” means any agreement or arrangement, either written or oral, made between an employer and any other person or persons under which services (including any incidental use of tools) of each person or persons or of any other person or persons were rendered to the employer in his trade or business;

(o)

(o) “the levy” means the levy imposed by the Board in respect of the thirty–first levy period;

(p)

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

(q)

(q) “site employee” means an employee the activities of whose employment take place wholly or mainly at a site where activities falling under paragraph 1(a) of Schedule 1 to the industrial training order are carried on;

(r)

(r) “the thirty–first levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st August 1995;

(s)

(s) “the thirty–first base period” means the period of twelve months that commenced on 6th April 1994.

(2) In reckoning the amount of emoluments for the purpose of this Order no regard shall be had to the emoluments of any person—

(a)

(a) undergoing a course of training as a seagoing officer or rating under an agreement in writing with an employer in the shipping industry, or with any organisation of employers in that industry or with any association of such organisations;

(b)

(b) engaged wholly in agriculture; or

(c)

(c) engaged wholly in the supply of food or drink for immediate consumption.

(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.

(4) For the purposes of this Order in the case of an 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...

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