Article 2 Interpretation

(1)

In this Order—

(a)

“assessment” means an assessment of an employer to the levy in respect of a construction establishment;

(b)

“the Board” means the Construction Industry Training Board;

(c)

“construction establishment” has the meaning given in article 5;

(d)

“the construction industry” means the activities of the construction industry as defined by Schedule 1 to the Industrial Training (Construction Board) Order 1964^f1 read together with the orders listed in the Schedule to this Order;

(e)

“contract payment” has the meaning given in article 7(2);

(f)

“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;

(g)

“employer” has the meaning given in article 3;

(h)

“the levy” means the levy imposed by the Board in respect of a levy period;

(i)

“the relevant base period” means the particular base period defined in article 4 in respect of a particular levy period defined in article 3 by reference to which the relevant emoluments are to be calculated;

(j)

“the relevant levy period” means, in relation to a levy imposed on employers in the construction industry under article 3(1), the levy period in respect of which the levy is imposed;

(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.

Annotations

Footnotes

f1: S.I. 1964/1079; a relevant amending instrument is S.I. 1992/3048.