Industrial Training Levy (Hotel and Catering) Order 1968
| Jurisdiction | UK Non-devolved |
| Citation | SI 1968/921 |
| Year | 1968 |
1968 No. 921
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 196810thJune 1968
21stJune 1968
10thJuly 1968
The Secretary of State after approving proposals submitted by the Hotel and Catering Industry Training Board for the imposition of a further levy on employers in the hotel and catering industry and in exercise of her powers under section 4 of the Industrial Training Act 1964(a) and of all other powers enabling her 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 1968 and shall come into operation on 10th July 1968.
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 second 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 second base period, is less than £4,000;
(f) "establishment" (except in sub-paragraph (h) 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 second 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) "hotel and catering establishment" means an establishment in Great Britain that was engaged in the second base period wholly or mainly in the hotel and catering industry;
(i) "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;
(j) "the industrial training order" means the Industrial Training (Hotel and Catering Board) Order 1966(a);
(k) "the levy" means the levy imposed by the Board in respect of the second levy period;
(l) "marketing board" means the Aberdeen and District Milk Marketing Board, the British Egg Marketing Board, the British Wool Marketing Board, the Hops Marketing Board, the Milk Marketing Board, the North of Scotland Milk Marketing Board, the Potato Marketing Board or the Scottish Milk Marketing Board;
(m) "notice" means a notice in writing;
(n) "the second base period" means the period of twelve months that commenced on 6th April, 1967;
(o) "the second levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st March 1969;
(p) 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 second 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 second 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.
(a) S.I. 1966/1347...
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