# The Industrial Relations (Northern Ireland Consequential Amendment) Order 1992, Article 2: Amendment of Income and Corporation Taxes Act 1988


In section 467(4) of the Income and Corporation Taxes Act 1988 for paragraph (ba) there shall be substituted the following paragraphs—
“(ba) any trade union the name of which is entered in the list of trade unions maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992;
(bb) any employers' association the name of which is entered in the list of employers' associations maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992 and which immediately before the coming into operation of that Article was a trade union for the purposes of this section; and”.

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Source: https://www.legislation.gov.uk/uksi/1992/808/article/2 (the official version)
Page: https://openlegislation.uk/industrial-relations-northern-ireland-consequential-amendment-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.