# The Industrial Training Levy (Construction Industry Training Board) Order 2021, 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 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.

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Source: https://www.legislation.gov.uk/uksi/2021/421/article/2 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-construction-industry-training-board-order-2021/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.