SCHEDULES

SCHEDULE 1Extension of benefits code except in relation to certain ministers of religion

PART 2Amendments of other enactments

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1

Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows.

2

In subsection (2), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

3

In subsection (3)—

a

in the opening words, for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”, and

b

in paragraph (a), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

4

In subsection (6), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

5

In subsection (7), for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”.

6

In subsection (10), for the definition of “excluded employment” substitute—

lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,