(a) In this section -
'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 occuring during the person's service as an employee of the employer;
'chargeable period' has the same meaning as in section 321;
'employee benefit scheme' means a trust, scheme or other arrangement for the benefit of persons who are employees of an employer;
'qualifying expenses', in relation to a scheme manager and an employee benefit scheme, does not include expenses that, if incurred by the employer, would not be allowed as a deduction in calculating the profits or gains of the employer to be charged to tax under Case I or II of Schedule D but, subject to the foregoing, includes any expenses of a scheme manager (apart from the provision of benefits to employees of the employer) incurred in the operation of the employee benefit scheme;
'scheme manager' means a person who administers an emplo
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