SCHEDULES

SCHEDULE 6Consequential Amendments

Part 1Income and Corporation Taxes Act 1988

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(1)

Amend section 332 (expenditure and houses of ministers of religion) as follows.

(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).