http://www.legislation.gov.uk/uksi/1997/407/article/2/madeThe Industrial Training Levy (Construction Board) Order 1997Business skillsKing's Printer of Acts of Parliament2017-05-12EMPLOYMENT AND TRAINING This Order gives effect to proposals of the Construction Industry Training Board which were submitted to the Secretary of State. The proposals are for the imposition of a levy on employers in the construction industry for the purpose of raising money towards meeting the expenses of the Board. 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 or, in relation to Scotland, as in section 85(1) of the Agricultural Holdings (Scotland) Act 1991; b “assessment” means an assessment of an employer to the levy; c “the Board” means the Construction Industry Training Board; d “business” means any activities of industry or commerce; e “charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988; 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 1995 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 “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 “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 “employer” means a person who is an employer in the construction industry at any time in the thirty-second levy period; j “the industrial training order” means the Industrial Training (Construction Board) Order 1964; 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 “the levy” means the levy imposed by the Board in respect of the thirty-second levy period; m “notice” means a notice in writing; n “the thirty-second levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1997; o “the transfer orders” means— i the Industrial Training (Transfer of the Activities of Establishments) Order 1975; ii the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 1975; iii the Industrial Training (Transfer of the Activities of Establishments) Order 1976; iv the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 1976; v the Industrial Training (Transfer of the Activities of Establishments) (No. 3) Order 1976; vi the Industrial Training (Transfer of the Activities of Establishments) Order 1977; vii the Industrial Training (Transfer of the Activities of Establishments) Order 1978; viii the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 1978; ix the Industrial Training (Transfer of the Activities of Establishments) (No. 3) Order 1978; x the Industrial Training (Transfer of the Activities of Establishments) Order 1979; xi the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 1980; xii the Industrial Training (Transfer of the Activities of Establishments) Order 1981; xiii the Industrial Training (Transfer of the Activities of Establishments) Order 1985; and xiv the Industrial Training (Transfer of the Activities of Establishments) Order 1990. 2 For the purposes of this Order the following provisions shall have effect— 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 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 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 1995 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. 1947 c. 48. 1991 c. 55. 1988 c. 1. S.I. 1964/1079; relevant amending instrument is S.I. 1992/3048. S.I. 1975/434. S.I. 1975/1157. S.I. 1976/396. S.I. 1976/1635. S.I. 1976/2110. S.I. 1977/1951. S.I. 1978/448. S.I. 1978/1225. S.I. 1978/1643. S.I. 1979/793. S.I. 1980/1753. S.I. 1981/1041. S.I. 1985/1662. S.I. 1990/928.