Interpretation2.
(1)
In this Order—
(a)
“assessment” means an assessment of an employer to the levy in respect of a construction establishment;
(b)
“the base period” means the base period defined in article 4 in respect of the levy period defined in article 3 by reference to which the relevant emoluments are to be calculated;
(c)
“the Board” means the Construction Industry Training Board;
(d)
“construction establishment” has the meaning given in article 5;
(e)
(f)
“contract payment” has the meaning given in article 7(2);
(g)
“emoluments” means—
(i)
salaries, fees and wages excluding fees which are paid to a company director who is remunerated solely by fees;
(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;
(h)
“employer” is to be construed in accordance with article 3;
(i)
“the levy” means the levy imposed by the Board in respect of the levy period;
(j)
“the levy period” is to be construed in accordance with article 3(1);
(k)
“the relevant part of a contract payment” has the meaning given in article 7(3).
(2)
In this Order, references to a construction establishment starting or ceasing to be engaged in the construction industry do not include instances where—
(a)
a construction establishment starts to be engaged in the construction industry after, or ceases to be engaged in that industry because of, a suspension of activities of a temporary or seasonal nature; or
(b)
the location of a construction establishment changes but the establishment continues to be engaged in the construction industry at or from the new location.