Version Superseded: 06/04/2005
Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 47 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
47(1)Amend section 332 (expenditure and houses of ministers of religion) as follows.U.K.
(2)Omit subsections (1) and (2).
(3)In subsection (3)—
(a)for “(whether under Schedule E or any other Schedule)” substitute “ under Schedule D ”,
(b)for “profits, fees or emoluments” substitute “ profits or fees ”, and
(c)in paragraph (c), for the words from “in right of” to “that subsection” substitute “ an interest belongs to a charity or ecclesiastical corporation and, in right of that interest, in which he has a residence from which to perform his duties as a clergyman or minister ”.
(4)Omit subsections (3A), (3B) and (4).
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