Industrial Training Levy (Food, Drink and Tobacco) Order 1971
| Jurisdiction | UK Non-devolved |
| Citation | SI 1971/655 |
| Year | 1971 |
1971 No. 655
INDUSTRIAL TRAINING
The Industrial Training Levy (Food, Drink and Tobacco) Order 197120thApril 1971
30thApril 1971
6thMay 1971
The Secretary of State after approving proposals submitted by the Food, Drink and Tobacco Industry Training Board for the imposition of a further levy on employers in the food, drink and tobacco 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 (Food, Drink and Tobacco) Order 1971 and shall come into operation on 6th May 1971.
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(b) or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948(c);
(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(d);
(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 food, drink and tobacco industry at any time in the third levy period;
(a) 1964 c. 16.
(b) 1947 c. 48.
(c) 1948 c. 45.
(d) 1970 c. 10.
(i) "food, drink and tobacco establishment" means an establishment in Great Britain engaged in the third 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 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;
(j) "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;
(k) "the industrial training order" means the Industrial Training (Food, Drink and Tobacco Board) Order 1971(a);
(l) "the levy" means the levy imposed by the Board in respect of the third levy period;
(m) "notice" means a notice in writing;
(n) "the third base period" means the period of twelve months that commenced on 6th April 1970;
(o) "the third levy period" means the period commencing with the day upon which this Order comes into operation and ending on 5th April 1972;
(p) other expressions have the same meanings as in the industrial training order.
(2) In reckoning the amount of emoluments for the purposes of this Order no regard shall be had to the emoluments of any person employed as follows:—
(a) by a local authority;
(b) by a milk marketing board in the provision of—
(i) services of artificial insemination for livestock at a centre providing such services; or
(ii) any services in respect of milk recording;
(c) wholly in...
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