Industrial Training (Apprenticeship Levy) Act, 1994


1.—(1) In this Act, except where the context otherwise requires—

“An Foras” means An Foras Áiseanna Saothair;

“apprentice” means a person employed by way of apprenticeship in a designated industrial activity (within the meaning of the Principal Act), and includes any person to whom regulations under section 28 of the Principal Act apply;

“the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ;

“contribution year” means a year of assessment within the meaning of the Income Tax Acts beginning with the year 1994–1995;

“designated sector of industry” shall be construed in accordance with section 3 ;

“employer” means any person paying reckonable earnings;

“employed contributor”, “employment contribution” and “employer's contribution” have the meanings assigned to them, respectively, in the Social Welfare (Consolidation) Act, 1993 ;

“enactment” means either or both a statute and a statutory instrument within the meaning in each case, respectively, of the Interpretation Act, 1937 ;

“levy” has the meaning assigned to it by section 2 ;

“the Minister” means the Minister for Enterprise and Employment;

“the Principal Act” means the Industrial Training Act, 1967 ;

“reckonable earnings” means reckonable earnings for the purposes of the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 298 of 1989 ).

(2) (a) A reference in this Act to a section is a reference to a section of this Act unless it is indicated that a reference to some other Act is intended.

(b) A reference to a subsection or paragraph is to the subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended.