# Trade Union and Labour Relations (Consolidation) Act 1992, Paragraph 4


(1) Any reference in an enactment passed, or instrument made under an enactment, before 16th September 1974—
(a) to a trade union or employers’ association registered under—
(i) the Trade Union Acts 1871 to 1964, or
(ii) the Industrial Relations Act 1971, or
(b) to an organisation of workers or an organisation of employers within the meaning of the Industrial Relations Act 1971,
shall be construed as a reference to a trade union or employers’ association within the meaning of this Act.
(2) Subsection (1) does not apply to any enactment relating to income tax or corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/1992/52/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/trade-union-and-labour-relations-consolidation-act-1992/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.