Corporation Tax Act 2010 section 983

Meaning of "trade union" and "eligible employers' association"

Section 983 defines what counts as a "trade union" and an "eligible employers' association" for the purposes of the corporation tax exemption available to these organisations under sections 981 and 982.

• A trade union is one listed by the Certification Officer in Great Britain or Northern Ireland, or is a Police Federation (or similar police service organisation).
• An employers' association is one listed by the Certification Officer in Great Britain or Northern Ireland under the relevant statutory registers.
• An employers' association is only eligible for the exemption if it had trade union status on or before a specified historical date — 30 September 1971 for GB organisations, or immediately before the Industrial Relations (Northern Ireland) Order 1992 came into operation for Northern Ireland organisations.
• These definitions determine which organisations can benefit from the corporation tax exemption on their qualifying income and gains.