The Industrial Training Levy (Road Transport) Order 1989

1.—(1) In this Schedule unless the context otherwise requires–

(a) “business” means any activities of industry or commerce;

(b) “emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988(1) (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;

(c) “the relevant date” means the 5th April 1990;

(d) “the relevant establishment” means the road transport establishment of an employer other than one which is an establishment of an employer who is exempted by virtue of paragraph 3 of this Schedule;

(e) other expressions have the meanings assigned to them respectively by paragraph 3 or 4 of Schedule 1 to the industrial training order or by article 2 of this Order.

(2) For the purposes of this Schedule no regard shall be had to the emoluments of any person employed as follows:–

(a) wholly in agriculture;

(b) wholly as a registered dock worker on dock work; or

(c) wholly in the supply of food or drink for immediate consumption.

(1)

1988 c. 1.