{
  "url": "https://openlegislation.uk/draft-industrial-training-levy-construction-industry-training-board-order-2018/article-2",
  "json_url": "https://openlegislation.uk/draft-industrial-training-levy-construction-industry-training-board-order-2018/article-2.json",
  "legislation": "ukdsi/2018/9780111164808",
  "legislation_title": "The Industrial Training Levy (Construction Industry Training Board) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-industrial-training-levy-construction-industry-training-board-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n(a) “assessment” means an assessment of an employer to the levy in respect of a construction establishment;\n(b) “the Board” means the Construction Industry Training Board;\n(c) “construction establishment” has the meaning given in article 5;\n(d) “the construction industry” means the activities of the construction industry as defined by Schedule 1 to the Industrial Training (Construction Board) Order 1964 read together with the orders listed in the Schedule to this Order;\n(e) “contract payment” has the meaning given in article 7(2);\n(f) “emoluments” means—\n(i) salaries, fees and wages excluding fees which are paid to a company director who is remunerated solely by fees;\n(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;\n(iii) anything else that constitutes, or is intended to constitute, earnings of the relevant employment;\n(g) “employer” has the meaning given in article 3;\n(h) “the levy” means the levy imposed by the Board in respect of a levy period;\n(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;\n(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;\n(k) “the relevant part of a contract payment” has the meaning given in article 7(3).\n(2) In this Order, references to a construction establishment starting or ceasing to be engaged in the construction industry do not include instances where—\n(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\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1964/1079; a relevant amending instrument is S.I. 1992/3048."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111164808/article/2",
    "retrieved_at": "2026-10-30T15:05:21.537525+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}