Article 5 Exemption of small employers

(1)

There shall be exempt from the levy an employer in whose case the aggregate amount of—

(a)

the sum of the emoluments of all the persons employed at or from the construction establishment or establishments of the employer in the period of 12 months that commenced on 6th April 1996; and

(b)

all such sums (if any) as were paid in the said period by the employer to any person under a labour-only agreement at or from the said establishment or establishments,

was less than £61,000.

(2)

For the purposes of paragraph (1) above article 3(2) of this Order shall be disregarded.