Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 1 U.K. Extension of benefits code except in relation to certain ministers of religion

PART 1 U.K. Amendments of ITEPA 2003

15 U.K. In section 266 (exemption of non-cash vouchers for exempt benefits), in subsection (5), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.