Paragraph 3
There shall be exempt from the levy an employer —
(a)
in whose case the sum of the emoluments of all the persons employed by him in the twenty-second base period at or from his road transport establishment or establishments is £26,500 or less (£24,500 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 1 of the Appendix to this Schedule, or £35,000 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 2 of the said Appendix);
(b)
who was wholly or mainly engaged on the relevant date in giving instruction by way of business in the driving of heavy goods vehicles.