# The Industrial Training Levy (Construction Industry Training Board) Order 2022, Article 3: Imposition of the levy


(1) A levy is to be imposed on employers in respect of each of the following levy periods—
(a) the period beginning with the day on which this Order comes into force and ending with 25th May 2022 (in this Order referred to as “the first levy period”);
(b) the period beginning with 1st January 2023 and ending with 31st March 2023 (in this Order referred to as “the second levy period”); and
(c) the period beginning with 1st January 2024 and ending with 31st March 2024 (in this Order referred to as “the third levy period”).
(2) Subject to article 9, a person is liable to pay an amount by way of levy in respect of a levy period if that person is an employer at any time in that period.

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Source: https://www.legislation.gov.uk/uksi/2022/492/article/3 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-construction-industry-training-board-order-2022/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.