CTM41290 - Particular bodies: trade unions: provident benefits: employers associations

Employers' associations are entitled to relief in respect of provident benefits on the basis described in CTM41260 onwards.

This is provided that they satisfy one of the following conditions.

1. Prior to 30 September 1971, they were registered as trade unions and they are entered on the list of employers' associations maintained under the Trade Union and Labour Relations (Consolidation) Act 1992.
2. Prior to 14 May 1992, they were a trade union for the purposes of ICTA88/S467 and they are entered on the list of employers' associations maintained under the Industrial Relations (Northern Ireland) Order 1992.

Cases of doubt or difficulty should be referred to HMRC Charities (Charity Title).