- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
5.—(1) An employer in whose case the aggregate of—
(a)the total emoluments of all the persons who are site employees employed by the employer at or from the leviable establishments of the employer in the base period; and
(b)the sum of all payments (including payments for the incidental use of tools) made by the employer during the base period under labour-only agreements for services rendered to him by site employees,
was less than £275,000, shall be exempt from that part of the levy which is 1.5 per cent of (A + B – C) referred to in article 4(3).
(2) An employer in whose case the aggregate of—
(a)the total emoluments of all the persons who are off site employees employed by the employer at or from leviable establishments of the employer in the base period; and
(b)the sum of all payments (including payments for the incidental use of tools) made by the employer during the base period under labour-only agreements for services rendered to him by off site employees,
was less than £1,000,000, shall be exempt from the part of the levy which is 0.18 per cent of (D + E – F) referred to in article 4(3).
(3) A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988(1) shall be exempt from the levy.
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