Part 4 U.K. Employment income: exemptions

Modifications etc. (not altering text)

C1 Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 8 U.K. Exemptions: special kinds of employees

Ministers of religion U.K.

[F1 290B Allowances paid to [F2 lower-paid] ministers of religion in respect of accommodation outgoings U.K.

(1) This section applies where a person in lower-paid employment as a minister of [F3 religion] 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” [F4 has the same meaning] as in section 290A;

• “qualifying premises” has the same meaning as in section 290.]

Textual Amendments

F1 Ss. 290A, 290B inserted (with effect in accordance with art. 2(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 2(3)

F2 Words in s. 290B heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(c)

F3 Word in s. 290B(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(a)

F4 Words in s. 290B(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(b)