What are the advantages of a trade union or employers association being listed?
For trade unions, listing is an essential preliminary to any application for a certificate of independence under Article 6 of the 1992 Order. Listed trade unions and employers’ associations enjoy certain procedural advantages in connection with the devolution of property following a change of trustees under Article 7 of the 1992 Order. There are other benefits of listing which are shared by trade unions and both incorporated and uincorporated employers’ associations. Being on the list is one of the requirements for obtaining tax relief in respect of expenditure on provident benefits (section 467 of the Income and Corporations Taxes Act 1988). It is also evidence an organisation is a trade union or employers’ association. Finally, the name of a trade union or employers’ association is protected by the provision that no organisation shall be entered in the relevant list if its name so nearly resembles the name of an organisation already on that list as to be likely to deceive the public.
