Industrial Training Levy (Hotel and Catering) Order 1986
| Jurisdiction | UK Non-devolved |
| Citation | SI 1986/901 |
| Year | 1986 |
1986 No. 901
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 198628thMay 1986
30thMay 1986
31stMay 1986
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 11(1) of the Industrial Training Act 1982(a) ("the 1982 Act") and have thereafter been submitted by the said Commission to the Secretary of State under that subsection;
And whereas in pursuance of section 11(3) of the 1982 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 relevant emoluments being 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 twentieth base period";
And whereas the Secretary of State is satisfied that the proposals published by the said Board in pursuance of section 13 of the 1982 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 sections 11(2), 12(3) and 12(4) of the 1982 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 1986 and shall come into operation on 31st May 1986.
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) "assessment" means an assessment of an employer to the levy;
(a) 1982 c. 10.
(b) 1947 c.48.
(c) 1948 c.45.
(c) "the Board" means the Hotel and Catering Industry Training Board;
(d) "charity" has the same meaning as in section 360 of the Income and Corporation Taxes Act 1970(a);
(e) "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;
(f) "employer" means a person who is an employer in the hotel and catering industry at any time in the twentieth levy period;
(g) "establishment" (except in sub-paragraphs (i) and (k) of this paragraph) means an establishment comprising catering activities or a hotel and catering establishment;
(h) "establishment comprising catering activities" means an establishment in Great Britain at or from which persons were employed in the twentieth 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;
(i) "exemption certificate" means a certificate issued by the Board under section 14 of the 1982 Act;
(j) "hotel and catering establishment" means an establishment in Great Britain that was engaged in the twentieth base period wholly or mainly in the hotel and catering industry;
(k) "hotel and catering industry" does not include any activities of an establishment which has been transferred from the industry of the Board to the industry of another industrial training board by one of the transfer orders but save as aforesaid 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...
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