25(1)Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows.
(2)In subsection (2), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.
(3)In subsection (3)—
(a)in the opening words, for “an excluded employment” substitute “an employment which is lower-paid employment as a minister of religion”, and
(b)in paragraph (a), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.
(4)In subsection (6), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.
(5)In subsection (7), for “an excluded employment” substitute “an employment which is lower-paid employment as a minister of religion”.
(6)In subsection (10), for the definition of “excluded employment” substitute—
““lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,”.