Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Ministers of religion
290BF1Allowances paid to F2lower-paid ministers of religion in respect of accommodation outgoings
1
This section applies where a person in lower-paid employment as a minister of F3religion is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.
2
No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.
3
In this section—
“accommodation outgoings” F4has the same meaning as in section 290A;
“qualifying premises” has the same meaning as in section 290.