http://www.legislation.gov.uk/uksi/2002/303/article/5/madeThe Industrial Training Levy (Construction Board) Order 2002Business skillsKing's Printer of Acts of Parliament2017-06-08EMPLOYMENT 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. The Industrial Training Levy (Construction Board) Order 2002 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.