Interpretation
2.—(1) In this Order—
(a)“assessment” means an assessment of an employer to the levy in respect of a construction establishment;
(b)“the base period” is to be construed in accordance with article 4;
(c)“the Board” means the Construction Industry Training Board;
(d)“construction establishment” has the meaning given in article 5(2);
(e)“the construction industry” means the activities of the construction industry as defined by Schedule 1 to the Industrial Training (Construction Board) Order 1964(1) read together with the orders listed in the Schedule to this Order;
(f)“contract payment” has the meaning given in article 7(2);
(g)“emoluments” means—
(i)salaries, fees and wages excluding fees which are paid to a company director who is remunerated solely by fees;
(ii)any gratuity or other profit or incidental benefit of any kind obtained by an employee, if it is money or money’s worth, other than pensions contributions;
(iii)anything else that constitutes, or is intended to constitute, earnings of the relevant employment;
(h)“employer” has the meaning given in article 3(3);
(i)“the levy” means the levy imposed by the Board in respect of the levy period;
(j)“the levy period” is to be construed in accordance with article 3(1);
(k)“the relevant part of a contract payment” has the meaning given in article 7(3).
(2) In this Order, references to a construction establishment starting or ceasing to be engaged in the construction industry do not include instances where—
(a)a construction establishment starts to be engaged in the construction industry after, or ceases to be engaged in that industry because of, a suspension of activities of a temporary or seasonal nature; or
(b)the location of a construction establishment changes but the establishment continues to be engaged in the construction industry at or from the new location.
S.I. 1964/1079 amended by S.I. 1992/3048.