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October 15, 1970 Industrial Training — Industrial training levy — Hotel and catering industry — Statutory Order including in scope of activities “supply… of food and drink to persons for immediate consumption” — Food and drink supplied to intermediary for consumption by other persons — Company supplying prepared meals to airlines — Consumed by passengers at mealtimes — Whether “immediate consumption” — Whether company engaged in “activity” within scope of Order — Whether levy properly imposed — Industrial Training Act, 1964 (c.16), s.4(l) — Industrial Training (Hotel and Catering Board) Order, 1966 (S.1. 1966, No. 1347), Sch. 1, para. 1(a) — Industrial Training Levy (Hotel and Catering) Order, 1968 (S.I. 1968, No. 921), para. 2(1) (h) (i).
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© MCB UP Limited
1970
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