44 Interpretation of sections 38 to 44
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

44  Interpretation of sections 38 to 44

(1)     In this section and sections 38 to 43—

“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 the person's service as an employee of the employer,

“employee benefit

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