Enterprise ZonesN.I.
29.—(1) No employer shall be liable to any levy imposed under this Order in respect of any establishment situated wholly or mainly within an area designated as an enterprise zone under the [1981 N.I. 15] Enterprise Zones (Northern Ireland) Order 1981; and for the purposes of this paragraph such an establishment shall be treated as if it were not carrying on business.
(2) No levy shall be imposed under this Order by reference to emoluments paid or payable to an employee whose employment is carried on at or from such an establishment as is mentioned in paragraph (1).
(3) An employer shall not be obliged to comply with a requirement imposed byF1. . . an industrial training board under Article 28 (power to obtain information from employers) in respect of an establishment or employee if—
(a)at the time the requirement is imposed the establishment is situated as mentioned in paragraph (1) or, as the case may be, the employee's employment is carried on at or from such an establishment, or
(b)the requirement relates to a period during which the establishment was so situated or, as the case may be, the employee's employment was so carried on.
(4) The Department may by order subject to negative resolution provide that paragraphs (1) to (3) shall not apply in relation to such employees or such establishments as may be specified in the order or shall apply to them with such modifications as may be so specified.