SCHEDULES

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

PART 1Amendments of ITEPA 2003

19

In section 290A (accommodation outgoings of ministers of religion)—

a

in subsection (1), for “a religious denomination” substitute “ religion ”,

b

in subsection (3), omit the definition of “lower-paid employment”, and

c

in the heading of the section, after “outgoings of” insert “ lower-paid ”.