- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.—(1) The Income Tax (Earnings and Pensions) Act 2003(1) is amended as follows.
(2) In step 1 in section 218(1)(2) (calculation of earnings rate for a tax year), after “exempt income”, insert “, other than any attributable to section 290A or 290B (accommodation outgoings of ministers of religion).”
(3) After section 290 insert—
(1) No liability to income tax arises in respect of a person in lower-paid employment as a minister of a religious denomination by virtue of the payment or reimbursement of accommodation outgoings.
(2) Subsection (1) does not apply if the minister is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings (as to which see section 290B).
(3) In this section—
“accommodation outgoings” means amounts incurred by the minister in—
heating, lighting or cleaning qualifying premises; or
maintaining a garden forming part of qualifying premises;
“lower-paid employment” has the meaning given by section 217;
“qualifying premises” has the same meaning as in section 290(3).
(1) This section applies where a person in lower-paid employment as a minister of a religious denomination is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.
(2) No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.
(3) In this section—
“accommodation outgoings” and “lower-paid employment” have the same meanings as in section 290A;
“qualifying premises” has the same meaning as in section 290.”.
(4) The amendments made by this article have effect for the tax year 2010-2011 and subsequent tax years.
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.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: