The Industrial Training Levy (Plastics Processing) Order 1989

Interpretation

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

(a) “agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947(1) or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948(2);

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

(c) “the Board” means the Plastics Processing Industry Training Board;

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

(e) “charity” has the same meaning as in section 360 of the Income and Corporation Taxes Act 1970(3);

(f) “emoluments” means all emoluments assessable to income tax under Schedule E (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) “employer” means a person who is an employer in the plastics processing industry at any time in the twenty-second levy period;

(h) “exemption certificate” means a certificate issued by the Board under section 14 of the 1982 Act;

(i) “the twenty-second base period” means the period of twelve months that commenced on 6th April 1988;

(j) “the twenty-second levy period” means the period commencing with the day upon which this Order comes into force and ending on 30th June 1989;

(k) “the industrial training order” means the Industrial Training (Rubber and Plastics Processing Board) Order 1967(4), as amended by the Industrial Training (Plastics Processing Board) Order 1982(5);

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

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

(n) “plastics processing establishment” means an establishment in Great Britain engaged in the twenty-second base period wholly or mainly in the plastics processing industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the twenty-second base 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;

(o) “the plastics processing 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 Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the plastics processing industry or, in relation to activities which have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;

(p) “the transfer orders” means–

(i) the Industrial Training (Transfer of the Activities of Establishments) Order 1975(6),

(ii) the Industrial Training (Transfer of the Activities of Establishments) Order 1976(7),

(iii) the Industrial Training (Transfer of the Activities of Establishments) Order 1978(8),

(iv) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 1978(9),

(v) the Industrial Training (Transfer of the Activities of Establishments) (No. 3) Order 1978(10),

(vi) the Industrial Training (Transfer of the Activities of Establishments) Order 1979(11) and

(vii) the Industrial Training (Transfer of the Activities of Establishments) Order 1980(12).

(2) Any reference in this Order to a person employed at or from a plastics processing establishment shall in any case where the employer is a company be construed as including a reference to any director of the company (or any person occupying the position of director by whatever name he is called) who is required to devote substantially the whole of his time to the service of the company.

(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.

(1)

1947 c. 48.

(2)

1948 c. 45.

(3)

1970 c. 10.

(4)

S.I. 1967/1062.

(5)

S.I. 1982/923.

(6)

S.I. 1975/434.

(7)

S.I. 1976/396.

(8)

S.I. 1978/448.

(9)

S.I. 1978/1225.

(10)

S.I. 1978/1643.

(11)

S.I. 1979/793.

(12)

S.I. 1980/586.