9(1)In this Schedule—U.K.
“accident benefit scheme” means an employee benefit scheme under which benefits may be provided only by reason of a person’s disablement, or death, caused by an accident occurring during his service as an employee of the employer;
“employee benefit contribution” shall be read in accordance with paragraph 1(2);
“employee benefit scheme” means a trust, scheme or other arrangement for the benefit of persons who are, or include, employees of the employer;
“the employer” shall be read in accordance with paragraph 1(1);
“for tax purposes” means for any purposes of income tax or corporation tax;
“qualifying benefits” shall be read in accordance with paragraph 2;
“qualifying expenses” has the meaning given by paragraph 3;
“the third party” shall be read in accordance with paragraph 1(2).
(2)A reference in this Schedule to a person’s employee includes a reference to the holder of an office under that person, and “employment” shall be read accordingly.