Related Commentary  Related HMRC Manuals

982(1)  In section 981(1)

(a)the reference to qualifying income of a trade union or eligible employers' association is to income which is not trading income and which is applicable and applied for the purposes of provident benefits, and

(b)the reference to qualifying gains of a trade union or eligible employers' association is to chargeable gains which are applicable and applied for the purpose of provident benefits.

982(2)  In subsection (1) references to provident benefits include–

(a)a payment expressly authorised by the rules of the trade union or employers' association which is made–

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