SCHEDULES

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

PART 1 U.K. Amendments of ITEPA 2003

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

(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).