Industrial Training Levy (Food, Drink and Tobacco) Order 1976
| Jurisdiction | UK Non-devolved |
| Citation | SI 1976/395 |
| Year | 1976 |
1976 No. 395
INDUSTRIAL TRAINING
The Industrial Training Levy (Food, Drink and Tobacco) Order 197610thMarch 1976
22ndMarch 1976
20thApril 1976
Whereas proposals made by the Food, Drink and Tobacco Industry Training Board for the raising and collection of a levy have been submitted to, and approved by, the Manpower Services Commission under section 7 of the Industrial Training Act 1964(a) ("the 1964 Act"), as amended by section 6 of and Schedule 2 to the Employment and Training Act 1973(b) ("the 1973 Act") and have thereafter been submitted by the said Commission to the Secretary of State under section 7(1C) of the 1964 Act as inserted by the 1973 Act;
And whereas in pursuance of section 7(1A)(a) of the 1964 Act as inserted by the 1973 Act the said proposals include provision for the exemption from the levy of employers who, in view of the small number of their employees, ought in the opinion of the Secretary of State to be exempted from it;
And whereas the Secretary of State estimates that the amount which, disregarding any exemptions, will be payable by virtue of this Order by any employer in the food, drink and tobacco industry, does not exceed an amount which the Secretary of State estimates is equal to one per cent. of the aggregate of the emoluments and payments intended to be disbursed as emoluments which have been paid or are payable by any such employer to or in respect of persons employed in the industry, in respect of the period specified in the said proposals as relevant, that is to say the period hereafter referred to in this Order as "the eighth base period";
And whereas the Secretary of State is satisfied that proposals published by the said Board in pursuance of section 4A of the 1964 Act, as inserted by the 1973 Act, provide for exemption certificates relating to the levy in such cases as he considers appropriate;
Now, therefore, the Secretary of State in exercise of the powers conferred by section 4 of the 1964 Act, as amended by section 6 of and Schedule 2 to the 1973 Act, and of all other powers enabling him in that behalf hereby makes the following Order:—
Citation and commencement
1. This Order may be cited as the Industrial Training Levy (Food, Drink and Tobacco) Order 1976 and shall come into operation on 20th April 1976.
(a) 1964 c. 16.
(b) 1973 c. 50.
Interpretation
2.—(1) In this Order unless the context otherwise requires:—
(a) "agriculture" has the same meaning as in section 109(3) of the Agriculture Act 1947(a) or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948(b);
(b) "an appeal tribunal" means an industrial tribunal established under section 12 of the Industrial Training Act 1964;
(c) "assessment" means an assessment of an employer to the levy;
(d) "the Board" means the Food, Drink and Tobacco Industry Training Board;
(e) "business" means any activities of industry or commerce;
(f) "charity" has the same meaning as in section 360 of the Income and Corporation Taxes Act 1970(c);
(g) "the eighth base period" means the period of twelve months that commenced on 6th April 1975;
(h) "the eighth levy period" means the period commencing with the day upon which this Order comes into operation and ending on 5th April 1977;
(i) "employer" means a person who is an employer in the food, drink and tobacco industry at any time in the eighth levy period;
(j) "an exemption certificate" means a certificate issued by the Board under section 4B of the 1964 Act, as inserted by the 1973 Act;
(k) "food, drink and tobacco establishment" means an establishment in Great Britain engaged in the eighth base period wholly or mainly in the food, drink and tobacco industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the eighth 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;
(l) "the food, drink and tobacco 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 food, drink and tobacco industry;
(m) "the...
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