CTM41290 | Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - employers associations

Employers’ association means an organisation whose name is enterered in the list maintained by the Certification Officer under section 123 of the Trade Union and Labour Relations (Consolidation) Act 1992 or Article 5 of the Industrial Relations (Northern Ireland) Order 1992.

An employers’ association is eligible if

• in the case of Great Britain, it was a registered trade union for the purposes of ICTA70/S338 on 30 September 1971, and

• in the case of Northern Ireland, it was a trade union for the purposes of ICTA88/S467 immediately before the coming into operation of Article 5 of the Industrial Relations (Northern Ireland) Order 1992.

Cases of doubt or difficulty should be referred to HMRC Charities.