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The Industrial Training Levy (Construction Board) Order 2002
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Draft Legislation:
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Industrial Training Levy (Construction Board) Order 2002 No. 303
Exemptions from levy
5.—(1) There shall be exempt from the levy an employer in whose case the aggregate amount of—
(a)the sum of the emoluments of all the persons employed at or from the construction establishments of the employer in the base period; and
(b)all sums (if any) paid in the base period by the employer to any person under labour-only agreements at those establishments
was less than £61,000.
(2) For the purposes of paragraph (1) above article 4(2) of this Order shall be disregarded.
(3) A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988 shall be exempt from the levy.
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