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 Hotel and Catering Industry Training Board;

“charity” has the same meaning as in section 360 of the Income and Corporation Taxes Act 1970^f3;

“emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1970 (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 thereof;

“employer” means a person who is an employer in the hotel and catering industry at any time in the twenty-first levy period;

“establishment” (except in sub-paragraphs (i) and (k) of this paragraph) means an establishment comprising catering activities or a hotel and catering establishment;

“establishment comprising catering activities” means an establishment in Great Britain at or from which persons were employed in the twenty-first base period in the supply of food or drink to persons for immediate consumption, but does not include:–

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

“hotel and catering establishment” means an establishment in Great Britain that was engaged in the twenty-first base period wholly or mainly in the hotel and catering industry;

“hotel and catering industry” does not include any activities of an establishment which has 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, subject to the provisions of paragraph 2 of the Schedule to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the hotel and catering industry or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;

“the industrial training order” means the Industrial Training (Hotel and Catering Board) Order 1966^f4;

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

“notice” means a notice in writing;

“the twenty-first base period” means the period of twelve months that commenced on 6th April 1986;

“the twenty-first levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1988;

“the supply of food or drink to persons for immediate consumption” means such a supply either by way of business or by a person carrying on a business to persons employed in the business;

“the transfer orders” means:–

other expressions have the same meanings as in the industrial training order.