C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 8Exemptions: special kinds of employees
F1Voluntary office-holders
Annotations:
Amendments (Textual)
F1
S. 299A and cross-heading inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 2(2)
Trade unions
An organisation the name of which is entered in the list maintained by the Certification Officer under section 2 of the Trade Union and Labour Relations (Consolidation) Act 1992
An organisation the name of which is entered in the list maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5))
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)