Industrial Training Levy (Hotel and Catering) Order 1967
| Jurisdiction | UK Non-devolved |
| Citation | SI 1967/1512 |
| Year | 1967 |
1967 No. 1512
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 196712thOctober 1967
23rdOctober 1967
1stNovember 1967
The Minister of Labour after approving proposals submitted by the Hotel and Catering Industry Training Board for the imposition of a levy on employers in the hotel and catering industry and by virtue of the powers conferred on him by 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 (Hotel and Catering) Order 1967 and shall come into operation on 1st November 1967.
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 Hotel and Catering Industry Training Board;
(d) "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;
(e) "employer" means a person who is an employer in the hotel and catering industry at any time in the first levy period, but does not include a person in whose case the sum of the emoluments paid or payable to all persons in, or deemed under the provisions of this Article to have been in, his employment in the said industry in the first base period, is less than £4,000;
(f) "establishment" (except in sub-paragraph (j) of this paragraph) means an establishment comprising catering activities or a hotel and catering establishment;
(g) "establishment comprising catering activities" means an establishment in Great Britain (not being a hotel and catering establishment) at or from which persons were employed in the first base period—
(i) in the supply in the course of any business of food or drink to persons for immediate consumption; or
(ii) in the supply by any body of persons of food or drink to persons in their employment for immediate consumption;
(a) 1964 c. 16.
(h) "the first base period" means the period of twelve months that commenced on 6th April 1966;
(i) "the first levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st March 1968;
(j) "hotel and catering establishment" means an establishment in Great Britain that was engaged in the first base period wholly or mainly in the hotel and catering industry;
(k) "hotel and catering industry" means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the hotel and catering industry;
(l) "the industrial training order" means the Industrial Training (Hotel and Catering Board) Order 1966(a);
(m) "the levy" means the levy imposed by the Board in respect of the first levy period;
(n) "notice" means a notice in writing;
(o) other expressions have the same meaning as in the industrial training order.
(2) In the case where an establishment is taken over (whether directly or indirectly) by an employer in succession to, or jointly with, another person, a person employed at any time in the first base period at or from the establishment shall be deemed, for the purposes of this Order, to have been so employed by the employer carrying on the said establishment on the day upon which this Order comes into operation.
(3) 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 activities is of a temporary or seasonal nature.
(4) The Interpretation Act 1889(b) shall apply to the interpretation of this Order as it applies to the interpretation of an Act of Parliament.
Imposition of the Levy
3.—(1) The levy to be imposed by the Board on employers in respect of the first levy period shall be assessed in accordance with the provisions of this and the next following Article.
(2) Subject to the provisions of the next following Article, the levy shall be assessed by the Board separately in respect of each, establishment of an employer, but in agreement with the employer one assessment may be made in respect of any number of hotel and catering establishments or of establishments comprising catering activities, in which case such establishments shall be deemed for the purposes of the assessment to constitute one establishment.
Assessment of the Levy
4.—(1) Subject to the provisions of this Article, the levy assessed...
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