Industrial Training Levy (Hotel and Catering) Order 1974
| Jurisdiction | UK Non-devolved |
| Citation | SI 1974/684 |
| Year | 1974 |
1974 No. 684
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 19749thApril 1974
23rdApril 1974
16thMay 1974
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 powers conferred by section 4 of the Industrial Training Act 1964(a) as amended by paragraph 2(2) of Part I of Schedule 2 to the Employment and Training Act 1973 (b), 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 1974 and shall come into operation on 16th May 1974.
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(c) or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 1948(d);
(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, the British Overseas Airways Corporation, the British European Airways Corporation 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(e);
(g) "the eighth base period" means the period of twelve months that commenced on 6th April 1973;
(h) "the eighth levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st March 1975;
(i) "emoluments" means all emoluments assessable to income tax under Schedule E (other than pensions), being emoluments from which tax
(a) 1964 c. 16.
(b) 1973 c. 50.
(c) 1947 c. 48.
(d) 1948 c. 45.
(e) 1970 c. 10.
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 eighth levy period;
(k) "establishment" (except in sub-paragraphs (l) and (m) 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 eighth 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) "hotel and catering establishment" means an establishment in Great Britain that was engaged in the eighth base period wholly or mainly in the hotel and catering industry;
(n) "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;
(o) "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);
(p) "the levy" means the levy imposed by the Board in respect of the eighth levy period;
(q) "notice" means a notice in writing;
(r) "subsidiary" and "joint subsidiary" have the same meanings as in section 60(1) of the Civil Aviation Act 1971(c);
(s) "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;
(t) other expressions have the same meanings 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 eighth 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, and any reference in this Order to persons employed by an employer in the eighth base period at or from an establishment shall be construed accordingly.
(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
(a) S.I. 1966/1347 (1966 III, p. 3669).
(b) S.I. 1969/1405 (1969 III, p. 4132).
(c) 1971 c. 75.
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(a) 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 eighth 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 (not being an employer who is exempt from the levy by virtue of paragraph (3) of this Article), but in agreement with the employer one assessment may be made in...
To continue reading
Request your trial