Imposition of the levy3.
(1)
A levy shall be imposed on employers in the engineering construction industry in respect of each of the following levy periods—
(a)
the period commencing with the day on which this Order comes into force and ending with 31st December 2017 (in this Order referred to as “the first levy period”);
(b)
the period commencing with 1st January 2018 and ending with 31st December 2018 (in this Order referred to as “the second levy period”); and
(c)
the period commencing with 1st January 2019 and ending with 31st December 2019 (in this Order referred to as “the third levy period”).
(2)
Subject to article 9, a person is liable to pay an amount by way of levy in respect of a levy period if that person is an employer in the engineering construction industry at any time in that period.
(3)
In this Order (other than in this article), references to an “employer” are references to a person who is an employer in the engineering construction industry.