SCHEDULES

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

PART 1 U.K.Amendments of ITEPA 2003

21(1)Part 2 of Schedule 1 (index of defined expressions) is amended as follows.U.K.

(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.