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Statutory Instrument 1999 No. 158The Industrial Training Levy (Engineering Construction Board) Order 1999(The document as of February, 2008. Arhiv.Online Library) STATUTORY INSTRUMENTS1999 No. 158The Industrial Training Levy (Engineering Construction Board) Order 1999
Whereas the Engineering Construction Industry Training Board has submitted proposals for the raising and collection of a levy under section 11(1) of the Industrial Training Act 1982[1] ("the 1982 Act"): And whereas in pursuance of section 11(3) of the 1982 Act the said proposals include provision for the exemption from the levy of employers who, in view of the small number of their employees, ought in the opinion of the Secretary of State to be exempted from it; And whereas the proposals are made in pursuance of section 11(4)(b) of the 1982 Act and the Secretary of State is satisfied that those proposals fall within section 11(5)(b) of the said Act ("the relevant proposals") and that they are necessary as mentioned in the said section 11(5), and that the condition mentioned in section 11(6)(a) of the 1982 Act is satisfied in the case of the relevant proposals; And whereas the Secretary of State considers that the amount which will be payable by virtue of the following Order by certain employers in the engineering construction industry and which he estimates will exceed an amount which he estimates as equal to one per cent. of relevant emoluments, is appropriate in all the circumstances, and the following Order therefore falls within section 11(7)(b) of the 1982 Act; And whereas a draft of the following Order was laid before Parliament in accordance with section 12(6) of the 1982 Act and approved by resolution of each House of Parliament; Now, therefore, the Secretary of State, in exercise of the powers conferred by sections 11(2), 12(3) and (4) of the 1982 Act and of all other powers enabling him in that behalf, hereby makes the following Order:- Citation and commencement 1.This Order may be cited as the Industrial Training Levy (Engineering Construction Board) Order 1999 and shall come into force on the seventh day after the day on which it is made. Interpretation 2. - (1) In this Order unless the context otherwise requires:-
(b) "assessment" means an assessment of an employer to the levy; (c) "the Board" means the Engineering Construction Industry Training Board[4], formerly known as the Engineering Industry Training Board; (d) "business" means any activities of industry or commerce; (e) "charity" has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988[5]; (f) "emoluments" means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988 (other than pensions), being emoluments from which tax under that Schedule is deductible, whether or not tax in fact falls to be deducted from any particular payment thereof; (g) "employer" (except in article 2(2) of this Order) means a person who is an employer in the engineering construction industry at any time in the thirty-fifth levy period; (h) "the engineering construction industry" means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as activities of the engineering construction industry; (i) "engineering construction establishment" means an establishment in Great Britain engaged in the thirty-fifth base period wholly or mainly in the engineering construction industry for a total of twenty-seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof; (j) "engineering construction activities" means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are activities of the engineering construction industry by virtue of paragraph 1(a) of that Schedule and any related or administrative activities of a kind to which paragraph 1(c) of that Schedule applies undertaken in relation thereto; (k) "establishment" means an engineering construction establishment or an establishment comprising engineering construction activities; (l) "establishment comprising engineering construction activities" means an establishment at or from which persons were employed in the thirty-fifth base period in engineering construction activities for a total of twenty-seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof, but does not include an engineering construction establishment; (m) "the industrial training order" means the Industrial Training (Engineering Board) Order 1964[6]; (n) "labour-only agreement" means any agreement or arrangement, either written or oral, not being a contract of service or of apprenticeship, made between an employer and any other person or persons, the purpose of which is wholly or mainly the provision of services (including the incidental use of tools) of such person or persons or of any other person or persons to the employer in his trade or business; (o) "the levy" means the levy imposed by the Board in respect of the thirty-fifth levy period; (p) "notice" means a notice in writing; (q) "site employee" means an employee the activities of whose employment take place wholly or mainly at a site where activities falling under paragraph 1(a) of Schedule 1 to the industrial training order are carried on; (r) "the thirty-fifth levy period" means the period commencing with the day upon which this Order comes into force and ending on 31st August 1999; (s) "the thirty-fifth base period" means the period of twelve months that commenced on 6th April 1998. (2) In reckoning the amount of emoluments for the purpose of this Order no regard shall be had to the emoluments of any person-
(b) engaged wholly in agriculture; or (c) engaged wholly in the supply of food or drink for immediate consumption; (d) holding office as a company director and having no contract of service. (3) Any reference in this Order to an establishment that commences to carry on business or that ceases to carry on business shall not be taken to apply where the location of the establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of activities is of a temporary or seasonal nature.
(b) in the case of an establishment comprising engineering construction activities, all persons employed wholly or mainly in engineering construction activities. (5) The levy assessed in respect of any establishment to which paragraph (3) of this article applies shall be the aggregate of-
(b) an amount equal to the sum (if any) by which 1.5 per cent. of the labour-only payments for site employees exceeds 1.5 per cent. of the labour-only receipts for those employees; and (c) an amount equal to 0.18 per cent. of the sum of the emoluments of all employees (other than site employees and those employed under a labour-only agreement) employed in the thirty-fifth base period at or from the establishment by the employer; and (d) an amount equal to the sum (if any) by which 0.18 per cent. of the labour-only payments for off-site employees (that is to say of all employees other than site employees) exceeds 0.18 per cent. of the labour-only receipts for those employees. (6) In paragraph (5) of this article-
(b) "labour-only receipts" means the sum which (rounded down where necessary to the nearest Ј1) represents all payments (including payments for the incidental use of tools) received by the employer during the thirty-fifth base period from any other employers in the engineering construction industry under the labour-only agreements for services rendered by him or on his behalf in his trade or business carried out at or from the establishment. Exemption of charities
(b) in respect of any other establishment at or from which employees (other than site employees) including those employed under any labour-only agreement, who were wholly or mainly engaged in the engineering construction industry or engaged in engineering construction activities, were employed by him where the number of the persons so employed at or from that establishment in the thirty-fifth base period did not exceed 40. Assessment notices
(b) to any other assessment included in the original assessment notice, and such notice shall thereupon have effect as if any assessment withdrawn by the Board had not been included therein. Appeals (This note is not part of the Order) This Order gives effect to proposals of the Engineering Construction Industry Training Board which were submitted to the Secretary of State. The proposals are for the imposition of a levy on employers in the engineering construction industry (including employers who are not mainly engaged in engineering construction activities but are engaged in any related or administrative activities of a kind to which paragraph 1(c) of Schedule 1 to the Industrial Training (Engineering Board) Order 1964 (as amended by the Industrial Training (Engineering Construction Board) Order 1991) applies; and for those employers the levy will be imposed only in respect of the said related or administrative activities) for the purpose of raising money towards meeting the expenses of the Board. The levy is to be imposed in respect of the thirty-fifth levy period commencing on the day upon which this Order comes into force and ending on 31st August 1999. Subject to the exemptions in articles 4 and 5, the levy will be assessed by the Board in accordance with article 3, and there will be a right of appeal against an assessment to an employment tribunal. A full regulatory impact assessment of the effect that this Order will have on the costs of business is available from the Department for Education and Employment, Library and Information Service, Moorfoot, Sheffield S1 4PQ or Sanctuary Buildings, Great Smith Street, London SW1P 3BT. Notes: [1] 1982 c. 10; sections 11 and 12 were amended by the Employment Act 1989 (c. 38), Schedule 4, paragraphs 10 and 11 respectively.back [2] 1947 c. 48.back [3] 1991 c. 55.back [4] The Board was re-named by S.I. 1991/1305.back [5] 1988 c. 1.back [6] S.I. 1964/1086, amended by S.I. 1991/1305.back [7] S.I. 1976/766 (the whole of the Industrial Training Act 1982 has been applied by the Employment Protection (Offshore Employment) Order 1976 for such purposes as are relevant to or in relation to persons in employment to which that Order applies (article 3 and Part 1 of the Schedule, paragraph 1); relevant amending instruments are S.I. 1977/588, 1981/208.back [8] S.I. 1993/2687, amended by S.I. 1994/536 and 1996/1757. The title of these Regulations, formerly "the Industrial Tribunals (Constitution and Rules of Procedure) Regulations 1993", was amended by operation of section 1(2) of the Employment Rights (Dispute Resolution) Act 1998, c. 8.back [9] S.I. 1993/2688, amended by S.I. 1994/538 and 1996/1758. The title of these Regulations, formerly "the Industrial Tribunals (Constitution and Rules of Procedure) (Scotland) Regulations 1993", was amended by operation of section 1(2) of the Employment Rights (Dispute Resolution) Act 1998, c. 8.back ISBN 0 11 080403 1 -- Back--
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