- Draft legislation
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.
5.—(1) There shall be exempt from the levy an employer in whose case the aggregate amount of–
(a)the sum of the emoluments of all the persons employed at or from the construction establishment or establishments of the employer in the period of 12 months that commenced on 6th April 1997; and
(b)all such sums (if any) as were paid in the said period by the employer to any person under a labour-only agreement at or from the said establishment or establishments,
was less than £61,000.
(2) For the purposes of paragraph (1) above article 3(2) of this Order shall be disregarded.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.