Industrial Training Levy (Hotel and Catering) Order 1977
| Jurisdiction | UK Non-devolved |
| Citation | SI 1977/298 |
1977 No. 298
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 197724thFebruary 1977
8thMarch 1977
1stApril 1977
Whereas proposals made by the Hotel and Catering 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 hotel and catering 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 eleventh 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 on him 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 (Hotel and Catering) Order 1977 and shall come into operation on 1st April 1977.
(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 Hotel and Catering Industry Training Board;
(e) "British Airways Group" means the British Airways Board, and all subsidiaries and joint subsidiaries, and "member of the British Airways Group" shall be construed accordingly;
(f) "charity" has the same meaning as in section 360 of the Income and Corporation Taxes Act 1970(c);
(g) "the eleventh base period" means the period of twelve months that commenced on 6th April 1976;
(h) "the eleventh levy period" means the period commencing with the day upon which this Order comes in operation and ending on 31st March 1978;
(i) "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;
(j) "employer" means a person who is an employer in the hotel and catering industry at any time in the eleventh levy period;
(k) "establishment" (except in sub-paragraphs (l) and (n) of this paragraph) means an establishment comprising catering activities or a hotel and catering establishment;
(l) "establishment comprising catering activities" means an establishment in Great Britain at or from which persons were employed in the eleventh base period in the supply of food or drink to persons for immediate consumption, but does not include—
(i) a hotel and catering establishment; or
(ii) an establishment in which the employer supplied for immediate consumption light refreshments to persons employed at or from the same where the employer was not otherwise engaged at or from the establishment in any activities to which paragraph 1 of the Schedule to the industrial training order applies or in the manufacture of any chocolate or flour confectionery so supplied as light refreshments;
(m) "exemption certificate" means a certificate issued by the Board under section 4B of the 1964 Act, as inserted by the 1973 Act;
(a) 1947 c. 48.
(b) 1948 c. 45.
(c) 1970 c. 10.
(n) "hotel and catering establishment" means an establishment in Great Britain that was engaged in the eleventh base period wholly or mainly in the hotel and catering industry;
(o) "hotel and catering 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 hotel and catering industry;
(p) "the industrial training order" means the Industrial Training (Hotel and Catering Board) Order 1966(a), as amended by the Industrial Training (Hotel and Catering Board) Order 1969(b);
(q) "the levy" means the levy imposed by the Board in respect of the eleventh levy period;
(r) "notice" means a notice in writing;
(s) "subsidiary" and "joint subsidiary" have the same meanings as in section 60 (1) of the Civil Aviation Act 1971(c);
(t) "the supply of food or drink to persons for immediate consumption" means such a supply either by way of business or by a person carrying on a business to persons employed in the business;
(u) other expressions have the same meanings as in the industrial training order.
(2) Any reference in this Order to an establishment 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...
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