Search Legislation

Finance Act 2015

Status:

This is the original version (as it was originally enacted).

PART 2Amendments of other enactments

23(1)The Social Security Contributions and Benefits Act 1992 is amended as follows.

(2)In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(3)In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—

(a)in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “lower-paid employment as a minister of religion”, and

(b)in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(4)In section 122 (interpretation of Parts 1 to 6), in subsection (1)—

(a)omit the entry relating to “excluded employment”, and

(b)at the appropriate place insert—

  • “lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;.

24(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

(2)In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(3)In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—

(a)in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “lower-paid employment as a minister of religion”, and

(b)in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(4)In section 121 (interpretation of Parts 1 to 6), in subsection (1)—

(a)omit the entry relating to “excluded employment”, and

(b)at the appropriate place insert—

  • “lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;.

25(1)Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows.

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

(3)In subsection (3)—

(a)in the opening words, for “an excluded employment” substitute “an employment which is lower-paid employment as a minister of religion”, and

(b)in paragraph (a), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(4)In subsection (6), for “an excluded employment” substitute “lower-paid employment as a minister of religion”.

(5)In subsection (7), for “an excluded employment” substitute “an employment which is lower-paid employment as a minister of religion”.

(6)In subsection (10), for the definition of “excluded employment” substitute—

  • “lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,.

26In CTA 2010, in section 1065 (exception for benefits treated as employment income etc), in the first column of the table, for the words from “in section 216” to “lower-paid employment)” substitute “in section 290C of that Act (provisions of benefits code not applicable to lower-paid ministers of religion)”.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources