SCHEDULES

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

PART 1Amendments of ITEPA 2003

9

(1)

Section 169 (car available to more than one family member etc employed by same employer) is amended as follows.

(2)

For subsection (2)(b) substitute—

“(b)

M's employment is lower-paid employment as a minister of religion.”

(3)

Omit subsections (3) and (4).