SCHEDULES
SCHEDULE 1Extension of benefits code except in relation to certain ministers of religion
PART 1Amendments of ITEPA 2003
21
1
Part 2 of Schedule 1 (index of defined expressions) is amended as follows.
2
Omit both entries relating to “excluded employment” and the entry relating to “lower-paid employment”.
3
At the appropriate place insert—
lower-paid employment as a minister of religion (in the benefits code)
section 66(5)
lower-paid employment as a minister of religion (in Part 4)
section 290D