S.I. No. 81/1973 - Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 (Amendment) Order, 1973.

S.I. No. 81 of 1973.

INDUSTRIAL TRAINING LEVY (FOOD, DRINK AND TOBACCO INDUSTRY) ORDER, 1971 (AMENDMENT) ORDER, 1973.

An Chomhairle Oiliúna, in exercise of the powers conferred on it by Section 21 of the Industrial Training Act, 1967 (No. 5 of 1967), after consultation with the Food, Drink and Tobacco Industry Training Committee and after a draft of the order has been approved by the Minister for Labour, hereby makes the following order:

1. (1) This Order may be cited as the Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 (Amendment) Order, 1973.

(2) The Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 ( S.I. No. 9 of 1971 ) and this Order may be cited together as the Industrial Training Levy (Food, Drink and Tobacco Industry) Orders, 1971 and 1973.

(3) This Order shall come into operation on the 16th day of April 1973.

2. Article 5 (3) of the Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 is hereby deleted and the following Article substituted therefor:—

" 5 (3) The levy assessed in respect of an establishment of an employer shall be an amount equal to—

( a ) in case the employer has made a return of the sum of the emoluments of all persons employed by the employer at or from that establishment in the first base period—1 per cent of the sum remaining after the deduction of £20,000 from the said sum, or

( b ) in any other case—1 per cent of the sum remaining after the deduction of £20,000 from the sum estimated by An Chomhairle to be the emoluments of all persons employed by the employer at or from the establishment in the first base period."

3. Article 2 shall be deemed to have come into operation on the same date on which the Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 came into operation.

4. The provisions of this Order shall apply notwithstanding any notice of assessment served by An Chomhairle under the Industrial Training Levy (Food, Drink and Tobacco Industry) Order, 1971 or any appeal or other proceeding arising out of such notice or the payment of any 'levy already assessed under such Order. Any such notice of assessment shall be construed as if the amount stated therein was reduced to the amount payable pursuant to the provisions of Article 2 of this Order.

GIVEN under the Seal of An Chomhairle Oiliúna this 29th day of March, 1973.

The Seal of An Chomhairle Oiliúna was affixed in the presence of:

P. QUIGLEY,

a member of An Chomhairle Oiliúna authorised by An Chomhairle Oiliúna to act in that behalf

and JOHN A. AGNEW,

an officer of An Chomhairle Oiliúna authorised by An Chomhairle Oiliúna to act in that behalf.

EXPLANATORY NOTE.

An Chomhairle Oiliúna (The Industrial Training Authority) was established under the Industrial Training Act, 1967 , to promote training in industry and commerce.

This Order provides for the exemption from the industrial training levy for the first levy period for the Food, Drink and Tobacco Industry of establishments in respect of which the total emoluments paid by the employer in the first base period were less than £20,000.