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Industrial Training (Apprenticeship Levy) Act, 1994

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Number 3 of 1994

INDUSTRIAL TRAINING (APPRENTICESHIP LEVY) ACT, 1994

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Apprenticeship levy.

3.

Designated sectors of industry.

4.

Regulations relating to manner of recruitment of apprentices.

5.

Use of levy proceeds.

6.

Payment of levy.

7.

Exemption from payment of levy or part thereof.

8.

Variation of rates of levy.

9.

Suspension of levy.

10.

Collection of levy, etc.

11.

Payment of levy into Social Insurance Fund and to An Foras.

12.

Provisions relating to winding up and bankruptcy, etc.

13.

Appeals tribunals.

14.

Supplying by Revenue Commissioners of certain information.

15.

Offences.

16.

Expenses.

17.

Short title, commencement and collective citation.

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Number 3 of 1994

INDUSTRIAL TRAINING (APPRENTICESHIP LEVY) ACT, 1994

AN ACT TO PROVIDE FOR LEVY ON EMPLOYERS, TO BE KNOWN AS APPRENTICESHIP LEVY, IN SECTORS OF INDUSTRY TO BE DESIGNATED BY THE MINISTER FOR ENTERPRISE AND EMPLOYMENT TO FUND A NEW APPRENTICESHIP SCHEME TO BE RUN BY AN FORAS ÁISEANNA SAOTHAIR AND TO PROVIDE FOR THE MAKING OF REGULATIONS RELATING TO THE MANNER OF RECRUITMENT OF APPRENTICES. [24th March, 1994]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: