Industrial Training Levy (Textiles Industry) Order, 1971 (Amendment) Order, 1972.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Industrial Training Levy (Textiles Industry) Order, 1971 (Amendment) Order, 1972.
(2) The Industrial Training Levy (Textiles Industry) Order, 1971 ( S.I. No. 266 of 1971 ) and this Order may be cited together as the Industrial Training Levy (Textiles Industry) Orders, 1971 and 1972.
(3) This Order shall come into operation on the 22nd day of August, 1972.
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paragraphs: Article 5 of the Industrial Training Levy (Textiles Industry) Order, 1971 is hereby deleted and the following Article substituted therefor :—
"5. (1) The levy shall be assessed by An Chomhairle separately in respect of each establishment of an employer : provided that, in case an employer agrees to a single assessment being made to cover any two or more such establishments, such an assessment may be made.
(2) In case an assessment is made to cover two or more establishments, the establishments to which the assessment relates shall, for the purposes of this Order, be deemed to be one establishment.
(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 second base period—1 per cent of the sum remaining after the deduction of £10,000 from the said sum, or
(b) in any other case—1 per cent of the sum estimated by An Chomhairle to be the sum of the emoluments of all persons employed by the employer at or from that establishment in the second base period less a sum of £10,000, or
(c) 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 any continuous 12-month period ending on or after the 6th day of April, 1970 and such return is acceptable to An Chomhairle for the purposes of assessment—1 per cent of the sum remaining after the deduction of £10,000 from the said sum.
(4) The amount to be assessed in respect of the levy in relation to an establishment which ceases to carry on business in the second levy period shall be the amount which bears the same proportion to the amount which, but for this paragraph, would be due under this Article as the number of days in the period beginning on the date of the commencement of the said levy period and ending on the date of cessation of business bears to the number of days in the said levy period."
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paragraphs: Article 2 shall be deemed to be effective as and from the date on which the Industrial Training Levy (Textiles Industry) Order, 1971 came into operation.
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paragraphs: The provisions of this Order shall apply notwithstanding any notice of assessment served by An Chomhairle under the Industrial Training Levy (Textiles Industry) Order, 1971 or any appeal or other proceedings arising out of such notice or the payment of any levy already assessed under such Order.
GIVEN under the Seal of An Chomhairle OiliÃºna, this 14th day of August, 1972.
The Seal of An Chomhairle OiliÃºna was affixed in the presence of :
MARTIN M. GLEESON
a member of An Chomhairle OiliÃºna authorised by An Chomhairle OiliÃºna to act in that behalf
and E. T. DALY
an officer of An Chomhairle OiliÃºna authorised by An Chomhairle OiliÃºna to act in that behalf.
EXPLANATORY NOTE.
An Chomhairle OiliÃºna (The Industrial Training Authority) was established under the Industrial Training Act, 1967 , to promote training in industry and commerce.
This Order provides that the industrial training levy for the second levy period in respect of each establishment in the Textiles Industry shall be assessed only on the emoluments in excess of £10,000 paid by the employer during the relevant year.