[F1290GRelated employmentsU.K.
(1)This section applies if a person is employed in two or more related employments.
(2)None of the employments is to be regarded as lower-paid employment as a minister of religion in relation to a tax year if—
(a)the total of the earnings rates for the employments for the year (calculated in each case under section 290E) is £8,500 or more, or
(b)any of them is an employment falling outside the exclusion contained in section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion).
(3)For the purposes of this section two employments are “related” if—
(a)both are with the same employer, or
(b)one is with a body or partnership (“A”) and the other is either—
(i)with an individual, partnership or body that controls A (“B”), or
(ii)with another partnership or body also controlled by B.
(4)Section 69 (extended meaning of “control”) applies for the purposes of this section as it applies for the purposes of the benefits code.]
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)