Industrial Training Levy (Rubber and Plastics Processing) Order 1969

JurisdictionUK Non-devolved
CitationSI 1969/1235

1969 No. 1235

INDUSTRIAL TRAINING

The Industrial Training Levy (Rubber and Plastics Processing) Order 1969

27thAugust 1969

10thSeptember 1969

12thSeptember 1969

The Secretary of State after approving proposals submitted by the Rubber and Plastics Processing Industry Training Board for the imposition of a further levy on employers in the rubber and plastics processing 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 (Rubber and Plastics Processing) Order 1969 and shall come into operation on 12th September 1969.

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 Rubber and Plastics Processing Industry Training Board;

(d) "business" means any activities of industry or commerce;

(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 rubber and plastics processing industry at any time in the second levy period;

(g) "the industrial training order" means the Industrial Training (Rubber and Plastics Processing Board) Order 1967(b);

(h) "the levy" means the levy imposed by the Board in respect of the second levy period;

(a) 1964 c. 16.

(b) S.I. 1967/1062 (1967 II, p. 3151).

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

(j) "rubber and plastics processing establishment" means an establishment in Great Britain engaged in the second base period wholly or mainly in the rubber and plastics processing industry for a total of twenty-seven or more weeks or, being an establishment that commenced to carry on business in the second base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;

(k) "the rubber and plastics processing 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 rubber and plastics processing industry;

(l) "the second base period" means the period of twelve months that commenced on 6th April 1968;

(m) "the second levy period" means the period commencing with the day upon which this Order comes into operation and ending on 31st August 1970.

(2) Any reference in this Order to a person employed at or from a rubber and plastics processing establishment shall in any case where the employer is a company be construed as including a reference to any director of the company (or any person occupying the position of director by whatever name he is called) who is required to devote substantially the whole of his time to the service of the company.

(3) In the case where a rubber and plastics processing 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, and any reference in this Order to persons employed by an employer in the second base period at or from a rubber and plastics processing establishment shall be construed accordingly.

(4) Any reference in this Order to an establishment that commences to carry on business or 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.

(5) 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 second levy period shall be assessed in accordance with the provisions of this Article.

(2) The levy shall be assessed by the Board separately in respect of each rubber and plastics processing establishment of an employer (not being an employer who is exempt from the levy by virtue of paragraph (5) of this Article), but in agreement with the employer one assessment may be made in respect of any number of such establishments, in which case those establishments shall be deemed for the purposes of that assessment to constitute one establishment.

(a) 1889 c. 63.

(3) Subject to the provisions of this Article, the levy assessed in respect of a rubber and plastics processing establishment of an employer shall be an amount equal to 0.75 per cent. of the sum of the emoluments of all the persons employed by the employer at or from that establishment in the second base period.

(4) The amount of the levy imposed in respect of a rubber and plastics processing establishment that ceases to carry on business in the second levy period shall be in the same proportion to the amount that would otherwise be due under paragraph (3) of this Article as the number of days between the commencement of the said levy period and the date of cessation of business (both dates inclusive) bears to the number of days in the said levy period.

(5) There shall be exempt from the levy an employer in whose case the number of all the persons employed by him on 5th April 1969 at or from the rubber and plastics processing establishment or establishments of the employer was less than ten.

(6) For the purposes of this Article no regard shall be had to any person engaged wholly in the supply of food or drink for immediate consumption.

Assessment Notices

4.—(1) The Board shall serve an assessment notice on every employer assessed to the levy, but one notice may comprise two or more assessments.

(2) The amount of any assessment payable under an assessment notice shall be rounded down to the nearest £1.

(3) An assessment notice shall state the Board's address for the service of a notice of appeal or of an application for an extension of time for appealing.

(4) An assessment notice may be served on the person assessed to the levy either by delivering it to him personally or by leaving it, or sending it to him by post, at his last known address or place of business in the United Kingdom or, if that person is a corporation, by leaving it, or sending it by post to the corporation, at such address or place of business or at its registered or principal office.

Payment of the Levy

5.—(1) Subject to the provisions of this Article and of Articles 6 and 7, the amount of each assessment appearing in an assessment notice served by the Board shall be payable to the Board in two equal instalments.

(2) The first of the said instalments shall be due six months after the date of the assessment notice, and the second instalment shall be due one month after the date (not being earlier than ten or later than seventeen months after the date of the assessment notice) of a notice requiring payment of that instalment, which notice shall be served by the Board on the person assessed to the levy in the same manner as an assessment notice.

(3) An instalment of an assessment shall not be recoverable by the Board until there has expired the time allowed for appealing against the assessment by Article 7(1) of this Order and any further period or periods of time that the Board or an appeal tribunal may have allowed for appealing under paragraph (2) or (3) of that Article or, where an appeal is brought, until the appeal is decided or withdrawn.

Withdrawal of Assessment

6.—(1) The Board may, by a notice served on the person assessed to the levy in the same manner as an assessment notice, withdraw an assessment if that person has appealed against that assessment under the provisions of Article 7 of this Order and the appeal has not been entered in the Register of Appeals kept under the appropriate Regulations specified in paragraph (5) of that Article.

(2) The withdrawal of an assessment shall be without prejudice to the power of the Board to serve a further assessment notice in respect of any establishment to which that assessment related and, where the withdrawal is made by reason of the fact that an establishment has ceased to carry on business in the second levy period, the said notice may provide that the whole amount payable thereunder in respect of the establishment shall be due one month after the date of the notice.

Appeals

7.—(1) A person assessed to the levy may appeal to an appeal tribunal against the assessment within one month from the date of the service of the assessment notice or within any further period or periods of time that may be allowed by the Board or an appeal tribunal under the following provisions of this Article.

(2) The Board by notice may for good cause allow a person assessed to the levy to appeal to an appeal tribunal against the assessment at any time within the period of four months from the date of the service of the assessment notice or within such further period or periods as the Board may allow before such time as may then be limited for appealing has expired.

(3) If the Board shall not allow an application for extension of time for appealing, an appeal tribunal shall upon application made to the tribunal by the person assessed to the levy have the like powers as the Board under the foregoing paragraph.

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