expenses have been incurred, but not borne, by a minister of a religious denomination on any of the matters mentioned in section 159(3),

the expenses were incurred in a period of account no part of which falls in the basis period for the tax year 2005-06 or a subsequent tax year, and

the part of the expenses corresponding to the amount under section 159(4) has not been taken into account in calculating the profits of the profession or vocation of the minister of any tax year.