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 (not being a brick-manufacturing establishment or brick-manufacturing establishments) in the period of 12 months that commenced on 6th April 1986, 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 £15,000.
(2) There shall be exempt from the levy, in respect of brick-manufacturing establishments, an employer in whose case the sum of the emoluments of all the persons employed at or from the brick-manufacturing establishments of the employer in the period of 12 months that commenced on 6th April 1986 was less than £100,000.
(3) For the purposes of sub-paragraphs (1)(a) and (2) above “emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1970 (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.
(4) For the purposes of sub-paragraphs (1) and (2) above, article 3(2) of this Order shall be disregarded.