Finance Act 2003

Interpretation

9 (1) In this Schedule—

• “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.