Levies and remission
Remission26
1
Where the Department approves remission proposals of an industrial training board under Article 25(5), the board shall give effect to them.
2
Subject to paragraph (3), remission shall take the form of repayment by an industrial training board of levy paid under the levy order.
3
If an industrial training board so agrees in any particular case, remission shall take the form of non-payment to the board of an amount of levy to which a person would otherwise be liable under the levy order.
4
If an industrial training board does not give a person assessed to levy imposed under a levy order full remission of the remissible part of the levy, he may apply to the board for the board to refer its decision to the committee appointed under paragraph 5(2) of Schedule 2 and remission proposals shall make provision as to the time within which such an application may be made.
5
On a reference under paragraph (4)—
a
if the applicant satisfies the committee that he ought to have been given an amount of remission greater than that given by the industrial training board, the committee shall recommend by what amount the amount of remission given to the applicant should be increased;
b
if the applicant does not so satisfy the committee, the committee shall recommend either that the board should confirm the amount of remission given to the applicant or by what amount it should be reduced.
and the board shall consider the recommendation of the committee and may give effect to it.