About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

5 Managerial L. 1 (1968-1969)

handle is hein.journals/ijlm5 and id is 1 raw text is: C. MAURICE & CO. LTD. v. MINISTER OF LABOUR COURT OF APPEAL Lord Denning M.R., Diplock J. and Sachs L.J. C. MAURICE & CO. LTD. v. MINISTER OF LABOUR May 21, 1968 Revenue - Selective employment tax - Qualifying activities - Electrical con- tractors - Work for electricity boards - Whether construction - Whether production and distribution for public supply - Distribution - Activ. ities - Selective Employment Payments Act, 1966 (c.32), s. 2(2Xa), (3) - Standard Industrial Classification, Ords. XVII, 500, XVIII, 602. The Selective Employment Payments Act, 1966, by section 2(1), requires the Minister to refund to certain employers the amount of selective employment tax paid by them in respect of employees to whom the section applies. By section 2(2): . .. this section applies to any employment which . .. is employment in, or carried out from, an establishment where - (a) the establishment is engaged by way of business wholly or partly in activities such as are mentioned in any one of paragraphs (a) to (e) of subsection (3) of this section ... The activities referred to in subsection 2(a) of this section are - (a) activities falling under any of the following minimum list headings in the Standard Industrial Classification, namely - ... (iii) heading 602 or 603 (which relate to electricity and water supply)... By the Standard Industrial Classification, minimum list heading 500: Construction Erecting and repairing buildings of all types. Constructing and repairing roads and bridges;... other civil engineering work, such as laying sewers and gas mains, erecting overhead line supports and aerial masts .... By minimum list heading 602: Electricity The production and distribution of electricity for public supply A company who were engaged as contractors in the electricity industry laid electric cables, joined them up, reinforced existing electric cables, erected sub- stations and the like. Several electricity boards did the same work by employing direct labour themselves and were then entitled to repayments of selective employ- ment tax under section 3 of the Selective Employment Payments Act, 1966. Other boards engaged the company to do such work. The company applied to the industrial tribunal for orders that their establishments satisfied the provisions of section 2 of the Act of 1966 so as to enable it to obtain refunds of the selective employment tax which it had paid. The tribunal decided 1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most