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Finance Act 2003

Status:

This is the original version (as it was originally enacted).

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.

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