http://www.legislation.gov.uk/uksi/2021/421/article/14/madeThe Industrial Training Levy (Construction Industry Training Board) Order 2021enKing's Printer of Acts of Parliament2023-05-16EMPLOYMENT AND TRAINING This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). 14 1 The amount of levy payable under an assessment notice is due and payable by the employer one month after service of the assessment notice, unless paragraph (2) or (3) applies. 2 Where the Board has withdrawn an assessment under article 11, the amount of levy in respect of that assessment is no longer due and payable. 3 Where the Board has amended an assessment in accordance with article 12— a if the amount of levy in respect of that assessment has been increased— i the amount of the assessment prior to amendment remains due and payable one month after service of the assessment notice; and ii the additional amount of the assessment is due and payable one month after service of the amended assessment notice; b if the assessment has been reduced, the amended amount of the assessment is due and payable one month after service of the assessment notice. 4 Any amount payable by an employer by way of the levy— a is not recoverable by the Board during any period in which that employer has pending either— i an appeal against the levy; or ii a request to allow more time to appeal; b is otherwise recoverable once it becomes due. Schedule 1 to the Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013 (S.I. 2013/1237) (as applied by paragraph 104 of that Schedule) sets out the rules of procedure that apply in relation to appeals against an assessment to levy. There are amendments to that Schedule but none is relevant.