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Finance Act 2015

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This is the original version (as it was originally enacted).

PART 1Amendments of ITEPA 2003

1ITEPA 2003 is amended as follows.

2In section 7 (meaning of “employment income”, “general earnings” and “specific employment income”), in subsection (5)(b), for “11” substitute “10”.

3In section 17 (UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11” substitute “10”.

4In section 30 (remittance basis and non-UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11” substitute “10”.

5(1)Section 63 (the benefits code) is amended as follows.

(2)In subsection (1)—

(a)at the end of the entry relating to Chapter 7 insert “and”, and

(b)omit the entry relating to Chapter 11 and the “and” before it.

(3)Omit subsections (2) to (4).

6In section 66 (meaning of “employment” and related expressions), after subsection (4) insert—

(5)In the benefits code “lower-paid employment as a minister of religion” has the same meaning as in Part 4 (see section 290D).

7In section 148 (reduction of cash equivalent where car is shared), omit subsection (3).

8In section 157 (reduction of cash equivalent where van is shared), omit subsection (3).

9(1)Section 169 (car available to more than one family member etc employed by same employer) is amended as follows.

(2)For subsection (2)(b) substitute—

(b)M’s employment is lower-paid employment as a minister of religion.

(3)Omit subsections (3) and (4).

10(1)Section 169A (van available to more than one family member etc employed by same employer) is amended as follows.

(2)For subsection (2)(b) substitute—

(b)M’s employment is lower-paid employment as a minister of religion.

(3)Omit subsections (3) and (4).

11In section 184 (interest treated as paid), in subsection (3), for the words following “any of” substitute “the following Chapters of this Part—

  • Chapter 3 (taxable benefits: expenses payments);

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

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

12(1)Section 188 (loan released or written off: amount treated as earnings) is amended as follows.

(2)In subsection (2), for “an excluded employment”, in each place, substitute “lower-paid employment as a minister of religion”.

(3)In subsection (3)(a), for “excluded employment” substitute “lower-paid employment as a minister of religion”.

13In section 228 (effect of exemptions in Part 4 on liability under provisions outside Part 2), in subsection (2)(d), for “290 and” substitute “290, 290C to”.

14(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).

15In section 266 (exemption of non-cash vouchers for exempt benefits), in subsection (5), for “excluded employment” substitute “lower-paid employment as a minister of religion”.

16In section 267 (exemption of credit-tokens used for exempt benefits), in subsection (1)(b), for “excluded employment” substitute “lower-paid employment as a minister of religion”.

17In section 269 (exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle), in subsection (4)(b), for “excluded employment” substitute “lower-paid employment as a minister of religion”.

18In section 290 (accommodation benefits of ministers of religion), in subsection (2), for “excluded employment” substitute “lower-paid employment as a minister of religion (see section 290D)”.

19In section 290A (accommodation outgoings of ministers of religion)—

(a)in subsection (1), for “a religious denomination” substitute “religion”,

(b)in subsection (3), omit the definition of “lower-paid employment”, and

(c)in the heading of the section, after “outgoings of” insert “lower-paid”.

20In section 290B (allowances paid to ministers of religion in respect of accommodation outgoings)—

(a)in subsection (1), for “a religious denomination” substitute “religion”,

(b)in subsection (3), for “and “lower-paid employment” have the same meanings” substitute “has the same meaning”, and

(c)in the heading of the section, after “to” insert “lower-paid”.

21(1)Part 2 of Schedule 1 (index of defined expressions) is amended as follows.

(2)Omit both entries relating to “excluded employment” and the entry relating to “lower-paid employment”.

(3)At the appropriate place insert—

lower-paid employment as a minister of religion (in the benefits code)section 66(5)
lower-paid employment as a minister of religion (in Part 4)section 290D.

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””.

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