{
  "url": "https://openlegislation.uk/industrial-training-levy-construction-board-order-1991/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/industrial-training-levy-construction-board-order-1991/schedule/paragraph-1.json",
  "legislation": "uksi/1991/465",
  "legislation_title": "The Industrial Training Levy (Construction Board) Order 1991",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-construction-board-order-1991",
  "path": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In this Schedule, 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) “charity” has the same meaning as in section 506 of the Incomeand Corporation Taxes Act 1988;\n(c) “a labour-only agreement” means any agreement or arrangement, either written or oral, not being a contract of service or of apprenticeship or for provision of professional services, between an employerand any other person or persons, the purpose of which is wholly or mainly the provision of services of such person or persons or of any other person or persons to the employer in his trade or business;\n(d) “emoluments” means all emoluments assessable to income tax under Schedule E of the Incomeand 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.",
  "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/465/schedule/paragraph/1",
    "retrieved_at": "2026-10-29T14:49:57.065742+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."
}