The Industrial Relations (Northern Ireland Consequential Amendment) Order 1992

Amendment of Income and Corporation Taxes Act 1988

2.  In section 467(4) of the Income and Corporation Taxes Act 1988(1) for paragraph (ba) there shall be substituted the following paragraphs—

“(ba) any trade union the name of which is entered in the list of trade unions maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992;

(bb) any employers' association the name of which is entered in the list of employers' associations maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992 and which immediately before the coming into operation of that Article was a trade union for the purposes of this section; and”.

(1)

1988 c. 1; section 467(4) was amended by the Finance Act 1991 (c. 31), section 74(5).