{
  "url": "https://openlegislation.uk/industrial-training-levy-road-transport-order-1987/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/industrial-training-levy-road-transport-order-1987/schedule/paragraph-3.json",
  "legislation": "uksi/1987/1964",
  "legislation_title": "The Industrial Training Levy (Road Transport) Order 1987",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-road-transport-order-1987",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "There shall be exempt from the levy an employer —\n(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);\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1964/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T16:17:58.764006+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."
}