For the purpose of exemption under VATA 1994, Sch. 9, Grp. 9, item 1(a), ‘trade union’ is defined by the Trade Union and Labour Relations (Consolidation) Act 1992, s. 1 (Note (2)) as an organisation (whether permanent or temporary) and whose principal purposes include the regulation of relations between workers and employers or employers’ associations and consist wholly or mainly of:

(1)workers of one of more descriptions;

(2)constituent or affiliated organisations; or

(3)representatives of constituent or affiliated organisations.

Thus, trade union excludes:

(1)organisations representing the self-employed;

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