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, [F1present or former] employees of the employer;
“the employer” shall be read in accordance with paragraph 1(1);
[F2“employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 (see section 393A of that Act);]
F3...
“qualifying benefits” shall be read in accordance with paragraph 2;
“qualifying expenses” has the meaning given by paragraph 3;
[F4“qualifying overseas pension scheme” has the same meaning as in Schedule 33 to the Finance Act 2004 (see paragraphs 5 and 6 of that Schedule);
“registered pension scheme” has the same meaning as in Part 4 of that Act (see section 150 of that Act);
“relevant migrant member” has the same meaning as in Schedule 33 to that Act (see paragraph 4 of that Schedule);
[F5“scheme manager” means a person who administers an employee benefit scheme (acting in that capacity);]
“section 615(3) scheme” means a superannuation fund to which section 615(3) of the Taxes Act 1988 applies;]
F6...
(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) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(6), 284(1) (with Sch. 36)
F2Words in Sch. 24 para. 9(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(7), 284(1) (with Sch. 36)
F3Words in Sch. 24 para. 9(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 624(4), Sch. 3 (with Sch. 2)
F4Words in Sch. 24 para. 9(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(8), 284(1) (with Sch. 36)
F5Words in Sch. 24 para. 9(1) inserted (with effect in accordance with s. 34(13) of the amending Act) by Finance Act 2007 (c. 11), s. 34(6)(a)
F6Words in Sch. 24 para. 9(1) repealed (with effect in accordance with s. 34(13) of the amending Act) by Finance Act 2007 (c. 11), s. 34(6)(b), Sch. 27 Pt. 2(5)