Article 3 Imposition of the levy

A levy shall be imposed on employers in the engineering construction industry in respect of the levy period.

Subject to article 8, a person is liable to pay an amount by way of levy in respect of the levy period if that person is an employer in the engineering construction industry at any time in that period.

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.