Version Superseded: 06/04/2006
Point in time view as at 06/04/2005.
Finance Act 2003, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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);
F1...
“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.
Textual Amendments
F1Words in Sch. 24 para. 9(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 624(4), Sch. 3 (with Sch. 2)
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