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Amendment of section 213 (trade unions) of Principal Act.
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74.—Section 213 of the Principal Act is amended by the substitution for subsections (2) and (3) of the following:
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“(2) A registered trade union which is precluded by statute or by its rules from assuring to any persons a sum exceeding £8,000 by means of gross sum or £2,000 a year by means of annuity shall be entitled to exemption from income tax under Schedules C, D and F in respect of its interest and dividends which are applicable and applied solely for one or more of the following purposes—
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(a) provident benefits, and
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(b) the education, training or retraining of its members and dependent children of members.
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(3) Every claim under this section shall be verified in such manner (including by affidavit) as may be specified by the Revenue Commissioners and proof of the claim may be given by the treasurer, trustee or any duly authorised agent of the trade union concerned.”.
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