SCHEDULES

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

PART 1Amendments of ITEPA 2003

19In section 290A (accommodation outgoings of ministers of religion)—

(a)in subsection (1), for “a religious denomination” substitute “religion”,

(b)in subsection (3), omit the definition of “lower-paid employment”, and

(c)in the heading of the section, after “outgoings of” insert “lower-paid”.