http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/trade-unions-and-employers-associations/2002-07-24Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-232002-07-24 SCHEDULESSCHEDULE 3 Married Couples: Minor and Consequential ProvisionsPart I Amendments of the Taxes Act 1988 Trade unions and employers’ associations171

In section 467(2) (tax exemption in respect of income of trade unions and employers’ associations applied for provident benefits) for the word “wife” there shall be substituted the word “ spouse ”.

2

This paragraph shall apply for any chargeable period beginning on or after 6th April 1990.

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<heading> Trade unions and employers’ associations</heading>
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In section 467(2) (tax exemption in respect of income of trade unions and employers’ associations applied for provident benefits) for the word “wife” there shall be substituted the word
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