Finance Act 2015 (c. 11)

SCHEDULES

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

PART 2 U.K. Amendments of other enactments

25 (1) Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows. U.K.

(2) In subsection (2), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(3) In subsection (3)—

(a) in the opening words, for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”, and

(b) in paragraph (a), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(4) In subsection (6), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(5) In subsection (7), for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”.

(6) In subsection (10), for the definition of “excluded employment” substitute—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,”.