13 Extension of benefits code except in relation to certain ministers of religion
Finance Act 2015 (2015 c 11) | Legislation

13  Extension of benefits code except in relation to certain ministers of religion

(1)     Omit Chapter 11 of Part 3 of ITEPA 2003 (taxable benefits: exclusion of lower-paid employments from parts of benefits code).

(2)     In Part 4 of that Act (employment income: exemptions), after section 290B insert—

“290C Provisions of benefits code not applicable to lower-paid ministers of religion

(1)     This section applies where a person is in employment which is lower-paid employment as a minister of religion in relation to a tax year.

(2)     No liability to income tax arises in respect of the person in relation to the tax year by virtue of any of the following Chapters of the benefits code—

(a)     Chapter 3 (taxable benefits: expenses payments);

(b)     Chapter 6 (taxable benefits: cars, vans and related benefits);

(c)     Chapter 7 (taxable benefits: loans);

(d)     Chapter 10 (taxable benefits: residual liability to charge).

(3)     Subsection (2)—

(a)     means that in any of those Chapters a reference to an employee does not include an employee whose employment is within the exclusion in that subsection, if the context is such that the reference is to an employee in relation to whom the Chapter applies, but

(b)     does

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