Industrial Training Levy (Distributive Board) Order 1971
| Jurisdiction | UK Non-devolved |
| Citation | SI 1971/1194 |
| Year | 1971 |
1971 No. 1194
INDUSTRIAL TRAINING
The Industrial Training Levy (Distributive Board) Order 197122ndJuly 1971
2ndAugust 1971
5thAugust 1971
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 his powers under section 4 of the Industrial Training Act 1964(a) 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 1971 and shall come into operation on 5th August 1971.
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 third 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 third 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.
(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 third levy period;
(i) "the industrial training order" means the Industrial Training (Distributive Board) Order 1970(a);
(j) "the levy" means the levy imposed by the Board in respect of the third levy period;
(k) "notice" means a notice in writing;
(l) "the third base period" means the period of twelve months that commenced on 6th April 1970;
(m) "the third levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st March 1972;
(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 establishment is taken over (whether directly or indirectly) by an employer in succession to, or jointly with...
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