Imposition of the levy

3.—(1) A levy is to be imposed on employers in the construction industry in respect of the period of three days beginning with the day on which this Order comes into force (“the levy period”).

(2) Subject to article 9, a person is liable to pay an amount by way of levy in respect of the levy period if that person is an employer in the construction industry at any time in that period.

(3) In this Order (other than in this article), references to an “employer” are references to a person who is an employer in the construction industry.