SCHEDULES

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

PART 1 U.K.Amendments of ITEPA 2003

12(1)Section 188 (loan released or written off: amount treated as earnings) is amended as follows.U.K.

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

(3)In subsection (3)(a), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.