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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

Lord Denning M.R., Diplock J. and Sachs L.J.
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
. .. 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
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


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