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Finance Act 1977

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This is the original version (as it was originally enacted).

3(1)Section 194 of that Act (expenditure and houses of ministers of religion) shall be amended as follows.

(2)For subsection (1) (occupation by clergymen treated as representative occupation) there shall be substituted the following subsection—

(1)This section applies where an interest in any premises belongs to a charity or any ecclesiastical corporation and (in right of that interest)—

(a)the persons from time to time holding any full-time office as clergyman or minister of any religious denomination, or

(b)any particular person holding such an office,

have or has a residence in those premises from which to perform the duties of the office..

(3)In subsection (2) (exemptions for expenditure connected with such occupation), for the words from the beginning to " then " there shall be substituted the words

In the case of such a clergyman or minister;

and at the beginning of paragraph (c) there shall be inserted the words

unless he is in director's or higher paid employment (as denned in Chapter II of Part III of the Finance Act 1976).

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