[F1290DMeaning of “lower-paid employment as a minister of religion”U.K.
(1)For the purposes of this Part an employment is “lower-paid employment as a minister of religion” in relation to a tax year if—
(a)the employment is direct employment as a minister of a religious denomination, and
(b)the earnings rate for the employment for the year (calculated under section 290E) is less than £8,500.
(2)An employment is not “direct employment” for the purposes of subsection (1)(a) if—
(a)it is an employment which is treated as existing under—
(i)section 56(2) (deemed employment of worker by intermediary), or
(ii)section 61G(2) (deemed employment of worker by managed service company), or
(b)an amount counts as employment income in respect of it by virtue of section 554Z2(1) (treatment of relevant step under Part 7A (employment income provided through third parties)).
(3)Subsection (1) is subject to section 290G.]
Textual Amendments
F1Ss. 290C-290G inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), s. 13(2)