{
  "url": "https://openlegislation.uk/industrial-training-levy-clothing-and-allied-products-order-1990/article-2",
  "json_url": "https://openlegislation.uk/industrial-training-levy-clothing-and-allied-products-order-1990/article-2.json",
  "legislation": "uksi/1990/624",
  "legislation_title": "The Industrial Training Levy (Clothing and Allied Products) Order 1990",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-clothing-and-allied-products-order-1990",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order unless the context otherwise requires:—\n(a) “agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947 or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948;\n(b) “assessment” means an assessment of an employer to the levy;\n(c) “the Board” means the Clothing and Allied Products Industry Training Board;\n(d) “business” means any activities of industry or commerce;\n(e) “charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988;\n(f) “clothing and allied products establishment” means an establishment inGreat Britain engaged in the twenty-first base period wholly or mainly in the clothing and allied products industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the twenty-first base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;\n(g) “the clothing and allied products industry” does not include any activities which have been transferred from the industry of the Board to the industry of another industrial training board by one of the transfer orders but save as aforesaid means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the clothing and allied products industry or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;\n(h) “emoluments” means all emoluments assessable to income tax underSchedule E of the Income and Corporation Taxes Act 1988 (other than pensions), being emoluments from which tax under that Schedule is deductible, whether or not tax in fact falls to be deducted from any particular payment thereof;\n(i) “employer” means a person who is an employer in the clothing and allied products industry at any time in the twenty-first levy period;\n(j) “the industrial training order” means the Industrial Training (Clothing and Allied Products Board) Order 1969;\n(k) “the levy” means the levy imposed by the Board in respect of the twenty-first levy period;\n(l) “notice” means a notice in writing;\n(m) “the transfer orders” means\n(i) The Industrial Training (Transfer of the Activities of Establishments) (No. 3) Order 1976, and\n(ii) the Industrial Training (Transfer of the Activities of Establishments) Order 1977\n(n) “the twenty-first base period” means the period of twelve months that commenced on 6th April 1989;\n(o) “the twenty-first levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1991.\n(2) Any reference in this Order to persons employed at or from a clothing and allied products establishment shall in any case where the employer is a company be construed as including a reference to any director of the company (or any person occupying the position of director by whatever name he was called) who was, at the material time, in receipt of a salary from the company.\n(3) Any reference in this Order to an establishment that commences to carry on business or that ceases to carry on business shall not be taken to apply where the location of the establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of activities is of a temporary or seasonal nature.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1947 c. 48."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1948 c. 45."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1969/1375, amended by S.I. 1982/920."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1976/2110."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1977/1951."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/624/article/2",
    "retrieved_at": "2026-10-29T15:23:22.898460+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."
}