(1) Subject to subsection (2), wages are exempt wages if they are paid or
payable by any of the following--
(a) a religious institution,
(b) a public
benevolent institution (but not including an instrumentality of the State),
(c) a non-profit organisation having as its sole or dominant purpose a
charitable, benevolent, philanthropic or patriotic purpose (but not including
a school, an educational institution, an educational company or an
instrumentality of the State).
(a)
for work of a kind ordinarily performed in connection with the religious,
charitable, benevolent, philanthropic or patriotic purposes of the institution
or body, and
(b) to a person engaged exclusively in that kind of work.
(3)
For the purposes of subsection (1) (c), an
"educational company" is a company--
(a) members of the board
of management of the company who are entitled to exercise a majority in voting
power at meetings of the board of management are accustomed or under an
obligation, whether formal or informal, to act in accordance with the
directions, instructions or wishes of the educational institution, or
