24(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.U.K.
(2)In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(3)In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—
(a)in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “ lower-paid employment as a minister of religion ”, and
(b)in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(4)In section 121 (interpretation of Parts 1 to 6), in subsection (1)—
(a)omit the entry relating to “excluded employment”, and
(b)at the appropriate place insert—
““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.