Paragraph 1

(1)

In this Schedule unless the context otherwise requires—

(a)

“business” means any activities of industry or commerce;

(b)

“emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988^f1 (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;

(c)

“the relevant date” means the 5th April 1991;

(d)

“the relevant establishment” means the road transport establishment of an employer other than one which is an establishment of an employer who is exempted by virtue of paragraph 3 of this Schedule;

(e)

other expressions have the meanings assigned to them respectively by paragraph 3 or 4 of Schedule 1 to the industrial training order or by article 2 of this Order.(2)

(2)

For the purposes of this Schedule no regard shall be had to the emoluments of any person employed as follows:—

(a)

wholly in agriculture;

(b)

wholly as a registered dock worker on dock work; or

(c)

wholly in the supply of food or drink for immediate consumption.

Annotations

Footnotes

f1: 1988 c. 1.