SCHEDULES

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

PART 1 U.K.Amendments of ITEPA 2003

22(1)Schedule 7 (transitionals and savings) is amended as follows.U.K.

(2)In paragraph 17 (taxable benefits: benefits code)—

(a)in sub-paragraph (2), for “the Chapters” to “lower-paid employments)” substitute “ Chapters 3, 6, 7 and 10 of the benefits code (provisions not applicable before the tax year 2016-17 to lower-paid employments) ”, and

(b)omit sub-paragraph (4).

(3)In paragraph 27(3) (loans released or written off)—

(a)in paragraph (a), for “ “not an excluded employment”” substitute “ “not lower-paid employment as a minister of religion” ”;

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