xmlns:atom="http://www.w3.org/2005/Atom"
87(1)Amend section 617 (social security benefits and contributions) as follows.
(2)Omit subsections (1) and (2).
(3)For subsection (4)(d) and (e) substitute—
“(d)as a deduction under section 336 of ITEPA 2003 (deductions for expenses) from the taxable earnings from an office or employment; or
(e)as a deduction under section 332(3)(a) from the profits or fees of the profession or vocation of a minister of religion, or a deduction under section 351(1) of ITEPA 2003 from the taxable earnings from an employment as such a minister.”