Article 2 Interpretation

(1)

In this Order—

(a)

“assessment” means an assessment of an employer to the levy in respect of a construction establishment;

(b)

“the base period” means the base period defined in article 4 in respect of the levy period defined in article 3 by reference to which the relevant emoluments are to be calculated;

(c)

“the Board” means the Construction Industry Training Board;

(d)

“construction establishment” has the meaning given in article 5;

(e)

“the construction industry” means the activities of the construction industry as defined by Schedule 1 to the Industrial Training (Construction Board) Order 1964^f1 read together with the orders listed in the Schedule to this Order;

(f)

“contract payment” has the meaning given in article 7(2);

(g)

“emoluments” means—

(i)

salaries, fees and wages excluding fees which are paid to a company director who is remunerated solely by fees;

(ii)

any gratuity or other profit or incidental benefit of any kind obtained by an employee, if it is money or money’s worth, other than pensions contributions;

(iii)

anything else that constitutes, or is intended to constitute, earnings of the relevant employment;

(h)

“employer” is to be construed in accordance with article 3;

(i)

“the levy” means the levy imposed by the Board in respect of the levy period;

(j)

“the levy period” is to be construed in accordance with article 3(1);

(k)

“the relevant part of a contract payment” has the meaning given in article 7(3).

(2)

In this Order, references to a construction establishment starting or ceasing to be engaged in the construction industry do not include instances where—

(a)

a construction establishment starts to be engaged in the construction industry after, or ceases to be engaged in that industry because of, a suspension of activities of a temporary or seasonal nature; or

(b)

the location of a construction establishment changes but the establishment continues to be engaged in the construction industry at or from the new location.

Annotations

Footnotes

f1: Schedule 1 to that Order was substituted by S.I. 1992/3048.