Section 44 | Interpretation of sections 38 to 44

(1)In this section and sections 38 to 43—

“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 occurring during the person's service as an employee of the employer,

“employee benefit contribution” is to be read in accordance with section 39(1),

“employee benefit scheme” has the meaning given by section 39(2) to (4) ,

“the employer” is to be read in accordance with section 38(1),

“employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see section 393A of that Act), but ignoring section 393B(2)(a) and (c) of that Act

“qualifying benefits” is to be read in accordance with section 40,

“qualifying expenses” includes any expenses of the third party (other than the provision of benefits to employees of the employer)—

(a)which are incurred in operating the employee benefit scheme, and

(b)which, if incurred by the employer, would be deductible in calculating for income tax purposes the employer's profits for any period, and

“scheme manager” means a person who administers an employee benefit scheme (acting in that capacity).

(2)A reference in this section and sections 38 to 43 to a person's employee includes the holder of an office under that person, and “employment” is to be read accordingly.