OpenLegislation

Article 3 Imposition of the levy

Original text. Later amendments are not shown.

(1)

A levy is to be imposed in respect of each of the following levy periods—

(a)

the period commencing with the day on which this Order comes into force and ending with 31st December 2026 (“the first levy period”),

(b)

the period commencing with 1st January 2027 and ending with 31st December 2027 (“the second levy period”), and

(c)

the period commencing with 1st January 2028 and ending with 31st December 2028 (“the third levy period”).

(2)

Subject to article 9, a person is liable to pay an amount by way of levy in respect of a levy period if that person is an employer in the engineering construction industry at any time in that period.