Imposition of the levy
3.—(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 2023 (“the first levy period”);
(b)the period commencing with 1st January 2024 and ending with 31st December 2024 (“the second levy period”); and
(c)the period commencing with 1st January 2025 and ending with 31st December 2025 (“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.