- agriculture
has the same meaning as in section 109(3) of the Agriculture Act 1947 or, in relation to Scotland, as in section 85(1) of the Agricultural Holdings (Scotland) Act 1991;
- assessment
means an assessment of an employer to the levy;
- business
means any activities of industry or commerce;
- charity
has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988;
- emoluments
means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1988 (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;
- engineering construction activities
means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are activities of the engineering construction industry by virtue of paragraph 1(a) of that Schedule and any related or administrative activities of a kind to which paragraph 1(c) of that Schedule applies undertaken in relation thereto;
- engineering construction establishment
means an establishment in Great Britain engaged in the thirty-fifth base period wholly or mainly in the engineering construction industry for a total of twenty-seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof;
- establishment
means an engineering construction establishment or an establishment comprising engineering construction activities;
- establishment comprising engineering construction activities
means an establishment at or from which persons were employed in the thirty-fifth base period in engineering construction activities for a total of twenty-seven or more weeks, or being an establishment that commenced to carry on business in the said base period, for a total number of weeks exceeding one half of the number of weeks in the part of the said base period commencing with the day on which business was commenced and ending on the last day thereof, but does not include an engineering construction establishment;
- labour-only agreement
means any agreement or arrangement, either written or oral, not being a contract of service or of apprenticeship, made between an employer and any other person or persons, the purpose of which is wholly or mainly the provision of services (including the incidental use of tools) of such person or persons or of any other person or persons to the employer in his trade or business;
- labour-only payments
means the sum which (rounded down where necessary to the nearest £1) represents all payments (including payments for the incidental use of tools) made by the employer during the thirty-fifth base period under the labour-only agreements for services rendered to him in his trade or business carried out at or from the establishment;
- labour-only receipts
means the sum which (rounded down where necessary to the nearest £1) represents all payments (including payments for the incidental use of tools) received by the employer during the thirty-fifth base period from any other employers in the engineering construction industry under the labour-only agreements for services rendered by him or on his behalf in his trade or business carried out at or from the establishment.
- notice
means a notice in writing;
- site employee
means an employee the activities of whose employment take place wholly or mainly at a site where activities falling under paragraph 1(a) of Schedule 1 to the industrial training order are carried on;
- the Board
means the Engineering Construction Industry Training Board, formerly known as the Engineering Industry Training Board;
- the engineering construction industry
means any one or more of the activities which, subject to the provisions of paragraph 2 of Schedule 1 to the industrial training order, are specified in paragraph 1 of that Schedule as activities of the engineering construction industry;
- the industrial training order
means the Industrial Training (Engineering Board) Order 1964;
- the levy
means the levy imposed by the Board in respect of the thirty-fifth levy period;
- the thirty-fifth base period
means the period of twelve months that commenced on 6th April 1998.
- the thirty-fifth levy period
means the period commencing with the day upon which this Order comes into force and ending on 31st August 1999;