Article 2 Interpretation

“agriculture” has the same meaning as in section 109(3) of the Agriculture Act 1947^f1 or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948^f2;

“assessment” means an assessment of an employer to the levy;

“the Board” means the Engineering Industry Training Board;

“business” means any activities of industry or commerce;

“charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988^f3;

“the twenty-sixth base period” means the period of twelve months that commenced on 6th April 1989;

“the twenty-sixth levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st August 1990;

“emoluments” means all emoluments assessable to income tax under Schedule E of the Income and 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 thereofand any emoluments or payments intended to be disbursed as emoluments payable under any agreement (whether or not a contract of service) for the preparation of engineering drawings in connection with engineering construction activities or under any labour-only agreement in respect of engineering cnstruction activities;

“employer” (except in article 2(2) of this Order) means a person who is an employer in the engineering industry at any time in the twenty-sixth levy period;

“engineering establishment” means an establishment in Great Britain engaged in the twenty-sixth base period wholly or mainly in the engineering industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the twenth-sixth base period, fora total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;

“the engineering industry” does not include any activities of an establishment which have been transferred from the industry of the Board to the industry of another industrial training board by one of the transfer orders but save as aforesaid means any one or more of the activities which, subjct to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as activities of the engineering industry or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transferorders, any activities so transferred;

“engineering construction activities” means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are activities of the engineering industry by virtue of paragraph 1(j) of that Schedule and any related or administrativ activities of a kind to which paragraph 1(m) of that Schedule applies undertaken in relation thereto;

“exemption certificate” means a certificate issued by the Board under section 14 of the Industrial Training Act 1982;

“the industrial training order” means the Industrial Training (Engineering Board) Order 1964^f4;

“labour-only agreement” means agreement or arrangement, either written or oral, made between an employer and any other person or persons under which services (including any incidental use of tools) of each person or persons or of any other person or persons were rendered to the employer in histrade or business;

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

“notice” means a notice in writing;

“site employee” means an employee the activities of whose employment take place wholly or mainly at a site where activities falling under paragraph 1(j) of Schedule 1 to the industrial training order are carried on;

“the transfer orders” means—

undergoing a course of training as a seagoing officer or rating under an agreement in writing with an employer in the shipping industry, or with any organisation of employers in that industry or with any association of such organisations;

employed by London Regional Transport or its subsidiaries wholly in activities specified in paragraph 1(m) of Schedule 1 to the industrial training order, not being design or drawing or the training of employees or apprentices;

engaged wholly in agriculture; or

engaged wholly in the supply of food or drink for immediate consumption.