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Finance Act 1944
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- UK Public General Acts
- 1944 c. 23
- PART III
- Section 22
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22Increased house allowance to clergymen and ministers.
In sub-paragraph (b) of paragraph (i) of Rule 2 of the General Rules (which provides, in the case of a clergyman or minister of any religious denomination, for the deduction from any profits, fees or emoluments of his profession or vocation of a part, not exceeding one-eighth, of the rent or annual value of a dwelling-house any part of which is used mainly and substantially for the purposes of his duty as a clergyman or minister) for the words " one-eighth " there shall be substituted the words " one-quarter. "
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