9(1)In this Schedule—U.K.
“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);
F1...
“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.
Textual Amendments
F1Words in Sch. 24 para. 9(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 624(4), Sch. 3 (with Sch. 2)