Interpretation2.

(1)

In this Order—

(a)

“assessment” means an assessment of an employer to the levy;

(b)

“the Board” means the Engineering Construction Industry Training Board;

(c)

“emoluments” means—

(i)

all salaries, fees and wages;

(ii)

any gratuity or other profit or incidental benefit of any kind obtained by an employee, if it is money or money’s worth, other than pensions contributions;

(iii)

anything else that constitutes, or is intended to constitute, earnings of the relevant employment;

(d)

“employer” means a person who is an employer in the engineering construction industry at any time in the relevant levy period;

(e)

“the engineering construction industry” means the activities of the engineering construction industry as defined by Schedule 1 to the industrial training order;

(f)

“the industrial training order” means the Industrial Training (Engineering Board) Order 19644;

(g)

“labour-only agreement” means any agreement or arrangement (other than contracts of service or apprenticeship) between an employer and any other person, the purpose of which is wholly or mainly the provision of services (including any incidental use of tools) of such a person or any other person to the employer in his trade or business;

(h)

“leviable establishment” has the meaning given in article 6;

(i)

“the levy” means the levy imposed by the Board in respect of a levy period;

(j)

“off site employee” means an employee (including a person engaged under a labour-only agreement) other than a site employee;

(k)

“the relevant base period” means the particular base period defined in article 5 in respect of a particular levy period defined in article 4 by reference to which the relevant emoluments are to be calculated;

(l)

“the relevant levy period” means the particular levy period defined in article 4 by reference to which levy is to be established in respect of a leviable establishment during a particular levy period;

(m)

“site employee” means an employee (including a person engaged under a labour-only agreement) the activities of whose employment take place wholly or mainly at a site where activities falling under paragraph 1(a)(i), (iii) or (iv) of Schedule 1 to the industrial training order are carried on.

(2)

In this Order, references to a leviable establishment starting or ceasing to carry on business do not include instances where—

(a)

a leviable establishment starts carrying on business after, or ceases carrying on business because of, a suspension of activities of a temporary or seasonal nature; or

(b)

the location of a leviable establishment changes but the establishment continues its business at or from the new location.