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Version date: 1 January 2011 - onwards
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213. Trade unions.

(1) In this section, "provident benefits" includes any payment expressly authorised by the registered rules of the trade union and made to a member during sickness or incapacity from personal injury or while out of work, or to an aged member by means of superannuation, or to a member who has met with an accident, or has lost his or her tools by fire or theft, and includes a payment in discharge or aid of funeral expenses on the death of a member, or the spouse or civil partner of a member, or as provision for the children of a deceased member or for the children of the civil partner of a deceased member.

(2) A registered trade union which is precluded by statute or by its rules from assuring to any persons a sum exceeding €10,160 by means of gross sum or €2,540 a year by means of annuity shall be entitled to exemption from income tax under Schedules C, D and F in respect of its interest and dividends which are applicable and applied solely for one or more of the following purposes

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