{
  "url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1991/article-2",
  "json_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1991/article-2.json",
  "legislation": "uksi/1991/1164",
  "legislation_title": "The Industrial Training Levy (Engineering Board) Order 1991",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1991",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order unless the context otherwise requires:—\n(a) “agriculture” has the same meaning as in section 109(3) of the Agriculture Act1947 or, in relation to Scotland, as in section 86(3) of theAgriculture (Scotland) Act 1948;\n(b) “assessment” means an assessment of an employer to the levy;\n(c) “the Board” means the Engineering Industry Training Board;\n(d) “business” means any activities of industry or commerce;\n(e) “charity” has the same meaning as in section 506 of the Income andCorporation Taxes Act 1988;\n(f) “the twenty-seventh base period” means the period of twelve months that commenced on 6th April 1990;\n(g) “the twenty-seventh levy period” means the period commencing with the day upon which this Ordercomes into force and ending on 31st August 1991;\n(h) “emoluments” means all emoluments assessable to income tax under Schedule E ofthe Income and Corporation Taxes Act 1988 (other than pensions), beingemoluments from which tax under that Schedule is deductible, whether ornot tax in fact falls to be deducted from any particular payment thereofand any emoluments or payments intended to be disbursed as emolumentspayable under any agreement (whether or not a contract of service) forthe preparation of engineering drawings in connection with engineeringconstruction activities or under any labour-only agreement in respect ofengineering activities or engineering construction activities;\n(i) “employer” (except in article 2(2) of this Order) means a person who is anemployer in the engineering industry at any time in the twenty-seventhlevy period;\n(j) “engineering activities” means any one or more of the activities which, subject to theprovisions of paragraph 2 of Schedule 1 to the industrial trainingorder, are activities of the engineering industry by virtue of paragraph1(i) of that Schedule and any related or administrative activities of akind to which paragraph 1(m) of that Schedule applies undertaken inrelation thereto;\n(k) “engineering establishment” means an establishment in Great Britain engaged in thetwenty-seventh base period wholly or mainly in the engineering industryfor a total of twenty-seven or more weeks or, being an establishmentthat commenced to carry on business in the twenty-seventh base period,for a total number of weeks exceeding one half of the number of weeks inthe part of the said period commencing with the day on which businesswas commenced and ending on the last day thereof;\n(l) “the engineering industry” does not include any activities of an establishment which have beentransferred from the industry of the Board to the industry of anotherindustrial training board by one of the transfer orders but save asaforesaid means any one or more of the activities which, subject to theprovisions of paragraph 2 of Schedule 1 to the industrial trainingorder, are specified in paragraph 1(i) and (j) of that Schedule (and anyrelated or administrative activities of a kind to which paragraph 1(m)of that Schedule applies undertaken in relation thereto) as activitiesof the engineering industry or, in relation to an establishment whoseactivities have been transferred to the industry of the Board by one ofthe transfer orders, any activities so transferred;\n(m) “engineering construction activities” means any one or more of the activities which, subject to theprovisions of paragraph 2 of Schedule 1 to the industrial trainingorder, are activities of the engineering industry by virtue of paragraph1(j) of that Schedule and any related or administrative activities of akind to which paragraph 1(m) of that Schedule applies undertaken inrelation thereto;\n(n) “exemption certificate” means a certificate issued by the Board under section 14 of theIndustrial Training Act 1982;\n(o) “the industrial training order” means the Industrial Training (Engineering Board) Order 1964;\n(p) “labour-only agreement” means agreement or arrangement, either written or oral, madebetween an employer and any other person or persons under which services(including any incidental use of tools) of each person or persons or ofany other person or persons were rendered to the employer in his tradeor business;\n(q) “the levy” means the levy imposed by the Board in respect of thetwenty-seventh levy period;\n(r) “notice” means a notice in writing;\n(s) “site employee” means an employee the activities of whose employment take placewholly or mainly at a site where activities falling under paragraph 1(i)or (j) of Schedule 1 to the industrial training order are carried on;\n(t) “the transfer orders” means—\n(i) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1974;\n(ii) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 2) Order 1974;\n(iii) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1975;\n(iv) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 2) Order 1975;\n(v) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1976;\n(vi) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 2) Order 1976;\n(vii) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1977;\n(viii) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1978;\n(ix) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 2) Order 1978;\n(x) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 3) Order 1978;\n(xi) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1979;\n(xii) the Industrial Training (Transfer of the Activities ofEstablishments) Order 1980;\n(xiii) the Industrial Training (Transfer of the Activities ofEstablishments) (No. 2) Order 1980;\n(xiv) the Industrial Training (Transfer of the Activities ofEstablishments) (Order 1981; and\n(xv) the Industrial Training (Transfer of the Activities ofEstablishment) Order 1990.\n(2) In reckoning the amount of emoluments for the purpose of this Orderno regard shall be had to the emoluments of any person—\n(a) undergoing a course of training as a seagoing officer or ratingunder an agreement in writing with an employer in the shipping industry,or with any organisation of employers in that industry or with anyassociation of such organisations;\n(b) employed by London Regional Transport or its subsidiaries wholly inactivities specified in paragraph 1(m) of Schedule 1 to the industrialtraining order, not being design or drawing or the training of employeesor apprentices;\n(c) engaged wholly in agriculture; or\n(d) engaged wholly in the supply of food or drink for immediateconsumption.\n(3) Any reference in this Order to an establishment that commences tocarry on business or that ceases to carry on business shall not be takento apply where the location of the establishment is changed but itsbusiness is continued wholly or mainly at or from the new location,or where the suspension of activities is of a temporary or seasonalnature.\n(4) In this Order an establishment shall be taken to be wholly or mainlyengaged in engineering activities or in engineering constructionactivities if it is so engaged during the twenty-seventh base period fora total of twenty-seven or more weeks, or, being an establishment thatcommenced to carry on business in the twenty-seventh base period, for atotal number of weeks exceeding one half of the number of weeks in thepart of the said period commencing with the day on which business wascommenced and ending on the last day thereof.\n(5) In this Order employees shall be taken to be wholly or mainlyengaged in or in connection with engineering activities or in or inconnection with engineering construction activities during any week inthe twenty-seventh base period in which they are so engaged if but onlyif they are so engaged for more than half the total number of weeks inwhich they are employed by the employer during the twenty-seventh baseperiod.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1947 c. 48"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1948 c. 45."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1964/1086; relevant amending instruments are S.I.1980/1273, 1990/526."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1974/1154."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1974/1495."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "S.I. 1975/434."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 1975/1157."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "S.I. 1976/396."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "S.I. 1976/1635."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "S.I. 1977/1951."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "S.I. 1978/448."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "S.I. 1978/1225."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "S.I. 1978/1643."
    },
    {
      "type": "footnote",
      "label": "f15",
      "text": "S.I. 1979/793."
    },
    {
      "type": "footnote",
      "label": "f16",
      "text": "S.I. 1980/586."
    },
    {
      "type": "footnote",
      "label": "f17",
      "text": "S.I. 1980/1753."
    },
    {
      "type": "footnote",
      "label": "f18",
      "text": "S.I. 1981/1041."
    },
    {
      "type": "footnote",
      "label": "f19",
      "text": "S.I. 1990/928."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1164/article/2",
    "retrieved_at": "2026-10-29T14:44:23.173782+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}