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This is the original version (as it was originally enacted).
(1)In section 981(1)—
(a)the reference to qualifying income of a trade union or eligible employers’ association is to income which is not trading income and which is applicable and applied for the purposes of provident benefits, and
(b)the reference to qualifying gains of a trade union or eligible employers’ association is to chargeable gains which are applicable and applied for the purpose of provident benefits.
(2)In subsection (1) references to provident benefits include—
(a)a payment expressly authorised by the rules of the trade union or employers’ association which is made—
(i)to a member during sickness or incapacity from personal injury or while out of work,
(ii)to a member by way of superannuation by reason of age, sickness or incapacity from personal injury,
(iii)to a member who has met with an accident, or
(iv)to a member who has lost tools by fire or theft,
(b)a payment in discharge or aid of funeral expenses on the death of a member or the spouse or civil partner of a member, and
(c)a payment as provision for the children of a deceased member.
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