- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
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 establishment 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.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: