Industrial Training Levy (Distributive Board) Order 1973
| Jurisdiction | UK Non-devolved |
| Citation | SI 1973/912 |
1973 No. 912
INDUSTRIAL TRAINING
The Industrial Training Levy (Distributive Board) Order 197315thMay 1973
24thMay 1973
1stJuly 1973
The Secretary of State after approving proposals submitted by the Distributive Industry Training Board for the imposition of a further levy on employers in the distributive industry and in exercise of powers conferred by section 4 of the Industrial Training Act 1964(a) and now vested in him(b), and of all other powers enabling him in that behalf hereby makes the following Order:—
Title and commencement
1. This Order may be cited as the Industrial Training Levy (Distributive Board) Order 1973 and shall come into operation on 1st July 1973.
Interpretation
2.—(1) In this Order unless the context otherwise requires:—
(a) "an appeal tribunal" means an industrial tribunal established under section 12 of the Industrial Training Act 1964;
(b) "assessment" means an assessment of an employer to the levy;
(c) "the Board" means the Distributive Industry Training Board;
(d) "business" means any activities of industry or commerce;
(e) "distributive establishment" means an establishment in Great Britain engaged in the fifth base period wholly or mainly in the distributive industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the fifth base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;
(f) "the distributive industry" means any one or more of the activities which, subject to the provisions of paragraph 2 of the Schedule to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the distributive industry;
(a) 1964 c. 16.
(b) S.I. 1968/729 (1968 II, p. 2108).
(g) "emoluments" means all emoluments assessable to income tax under Schedule E (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;
(h) "employer" means a person who is an employer in the distributive industry at any time in the fifth levy period;
(i) "the fifth base period" means the period of twelve months that commenced on 6th April 1972;
(j) "the fifth levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st March 1974;
(k) "the industrial training order" means the Industrial Training (Distributive Board) Order 1970(a) as amended by the Industrial Training (Distributive Board) Order 1970 (Amendment) Order 1971(b);
(l) "the levy" means the levy imposed by the Board in respect of the fifth levy period;
(m) "notice" means a notice in writing;
(n) other expressions have the same meanings as in the industrial training order.
(2) Any reference in this Order to an establishment that commences to carry on business or that ceases to carry on business shall not be taken to apply where the location of the establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of activities is of a temporary or seasonal nature.
(3) In the case where a distributive...
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