The Industrial Training Levy (Construction Industry Training Board) Order 2012

Interpretation

2.—(1) In this Order—

(a)“assessment” means an assessment of an employer to the levy;

(b)“the Board” means the Construction Industry Training Board;

(c)“construction establishment” has the meaning given in article 5;

(d)“the construction industry” means the activities of the construction industry as defined by Schedule 1 to the Industrial Training (Construction Board) Order 1964(1) read together with the orders listed in the Schedule to this Order;

(e)“emoluments” means—

(i)salaries, fees and wages excluding fees which are paid to a company director who is remunerated solely by fees;

(ii)any gratuity or other profit or incidental benefit of any kind obtained by an employee, if it is money or money’s worth, other than pensions contributions;

(iii)anything else that constitutes, or is intended to constitute, earnings of the relevant employment;

(f)“employer” has the meaning given in article 3;

(g)“labour-only agreement” means any agreement or arrangement (other than a contract of service, a contract of apprenticeship or a contract which requires substantial use of plant or specialist equipment or both) between an employer and any other person, the purpose of which is wholly or mainly the provision of services (not including professional services) of such a person or any other person to the employer;

(h)“the levy” means the levy imposed by the Board in respect of a levy period;

(i)“the relevant base period” means the particular base period defined in article 4 in respect of a particular levy period defined in article 3 by reference to which the relevant emoluments are to be calculated;

(j)“the relevant levy period” means, in relation to a levy imposed on employers in the construction industry under article 3(1), the levy period in respect of which the levy is imposed.

(2) In this Order, references to a construction establishment starting or ceasing to carry on business do not include instances where—

(a)a construction establishment starts carrying on business after, or ceases carrying on business because of, a suspension of activities of a temporary or seasonal nature; or

(b)the location of a construction establishment changes but the establishment continues its business at or from the new location.