This section has no associated Explanatory Notes
22(1)Schedule 7 (transitionals and savings) is amended as follows.
(2)In paragraph 17 (taxable benefits: benefits code)—
(a)in sub-paragraph (2), for “the Chapters” to “lower-paid employments)” substitute “Chapters 3, 6, 7 and 10 of the benefits code (provisions not applicable before the tax year 2016-17 to lower-paid employments)”, and
(b)omit sub-paragraph (4).
(3)In paragraph 27(3) (loans released or written off)—
(a)in paragraph (a), for ““not an excluded employment”” substitute ““not lower-paid employment as a minister of religion””;
(b)in paragraph (b), for ““excluded employment”” substitute ““lower-paid employment as a minister of religion””.