SCHEDULES

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

PART 1Amendments of ITEPA 2003

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1

Section 239 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles) is amended as follows.

2

In subsection (8), for “excluded employment” substitute “lower-paid employment as a minister of religion (see section 290D)”.

3

Omit subsection (9).