7(1)A person is an exempt individual on a particular day if at any time on the day—
(a)he is a member of a relevant religious community, and
(b)he has no income or capital of his own and is dependent on the community concerned for his material needs.
(2)A relevant religious community is a religious community whose principal occupation—
(a)is prayer, contemplation, the relief of suffering, education, or any prescribed occupation, or
(b)consists of two or more of the occupations mentioned in paragraph (a) above.
(3)A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
(4)In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.