{
  "url": "https://openlegislation.uk/industrial-training-levy-engineering-construction-board-order-2000/article-5",
  "json_url": "https://openlegislation.uk/industrial-training-levy-engineering-construction-board-order-2000/article-5.json",
  "legislation": "uksi/2000/433",
  "legislation_title": "The Industrial Training Levy (Engineering Construction Board) Order 2000",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-engineering-construction-board-order-2000",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Exemption of small employers",
  "text": "An employer shall be exempt from the levy in respect of any establishment where–\n(a) the sum of the emoluments and net labour-only payments referred to in article 3(5)(a)(i) and (ii) of this Order do not exceed £75,000; and\n(b) the sum of the emoluments and net labour-only payments referred to in article 3(5)(b)(i) and (ii) of this Order do not exceed £1,000,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/433/article/5",
    "retrieved_at": "2026-10-29T09:20:18.749965+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."
}