Imposition of the levy3
1
A levy shall be imposed on employers in the construction industry in respect of each of the following levy periods—
a
the period commencing on the day on which this Order comes into force and ending on 31st March 2012 (in this Order referred to as “the first levy period”);
b
the period commencing on 1st January 2013 and ending on 31st March 2013 (in this Order referred to as “the second levy period”); and
c
the period commencing on 1st January 2014 and ending on 31st March 2014 (in this Order referred to as “the third levy period”).
2
Subject to article 9, a person is liable to pay an amount by way of levy in respect of a levy period if that person is an employer in the construction industry at any time in that period.
3
In this Order (other than in this article), references to an “employer” are references to a person who is an employer in the construction industry.