Paragraph 2 Interpretation
For the purposes of this Schedule the following provisions shall have effect–
no regard shall be had to any person employed wholly in the supply of food or drink for immediate consumption or in agriculture or who was normally working for an aggregate of less than 8 hours weekly;
no regard shall be had to a company director remunerated solely by fees but, save as aforesaid, the provisions of this Schedule shall apply to a company director (including a person occupying the position of director by whatever name he is called) as they apply to other persons;
in the case of a construction establishment that is taken over (whether directly or indirectly) by an employer in succession to, or jointly with another person, the person or persons carrying on the establishment on the day upon which this Order comes into force shall be treated as the employer of any person who was employed at any time in the period of twelve months that commenced on 6th April 1992 at or from the establishment under a contract of service or of apprenticeship or under a labour–only agreement and that employer shall be assessed to levy in accordance with paragraph 3 of this Schedule.