Industrial Training Levy (Hotel and Catering) Order 1989

JurisdictionUK Non-devolved
CitationSI 1989/2219

1989No. 2219

INDUSTRIAL TRAINING

The Industrial Training Levy (Hotel and Catering) Order

1989

28thNovember1989

29thNovember1989

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 Training 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 is satisfied that the proposals published by the said Board in pursuance of section 13(5) of the 1982 Act provide for exemption certificates relating to levy in such cases as he considers appropriate;

And whereas the Secretary of State considers that the amount which, disregarding any exemption, will be payable by virtue of the following Order, by any employer in the hotel and catering industry and which he estimates will exceed an amount which he estimates as equal to one per cent. of the relevant emoluments, is appropriate in all the circumstances, and the following Order falls within section 11(7)(b) of the 1982 Act;

And whereas a draft of the following Order was laid before Parliament in accordance with section 12(6) of the 1982 Act and approved by resolution of each House of Parliament:

Now, therefore, the Secretary of State in exercise of the powers conferred on him by sections 11(2), 12(3) and (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 1989 and shall come into force on 29th November 1989.

(a) 1982 c.10.

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) "assessment" means an assessment of an employer to the levy;

(c) "the Board" means the Hotel and Catering Industry Training Board;

(d) "charity" has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988 ( c);

(e) "emoluments" means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988 (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 twenty-third 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 twenty-third 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 confectionary 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 twenty-third 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 paragraphs 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 or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;

(l) "the industrial training order" means the Industrial Training (Hotel and Catering Board) Order 1966 ( d);

(m) "the levy" means the levy imposed by the Board in respect of the twenty-third levy period;

(n) "notice" means a notice in writing;

(o) "the twenty-third base period" means the period of twelve months that commenced on 6th April 1988;

(p) "the twenty-third levy period" means the period commencing with the day upon which this Order comes into force and ending on 31st March 1990;

(a) 1947 c.48.

(b) 1948 c.45.

(c) 1988 c.1.

(d) S.I. 1966/1347, amended by S.I. 1969/1405.

(q) "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;

(r) "the transfer orders" means:-

(i) the Industrial Training (Transfer of the Activities of Establishments) Order 1980 ( a);

(ii) the Industrial...

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