23(1)The Social Security Contributions and Benefits Act 1992 is amended as follows.U.K.
(2)In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(3)In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—
(a)in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “ lower-paid employment as a minister of religion ”, and
(b)in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(4)In section 122 (interpretation of Parts 1 to 6), in subsection (1)—
(a)omit the entry relating to “excluded employment”, and
(b)at the appropriate place insert—
““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.
24(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.U.K.
(2)In section 10 (Class 1A contributions: benefits in kind etc), in subsection (1)(b)(ii), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(3)In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—
(a)in paragraph (a), for “an excluded employment for the purposes of the benefits code” substitute “ lower-paid employment as a minister of religion ”, and
(b)in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.
(4)In section 121 (interpretation of Parts 1 to 6), in subsection (1)—
(a)omit the entry relating to “excluded employment”, and
(b)at the appropriate place insert—
““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.
25(1)Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows.U.K.
(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,”.
26U.K.In CTA 2010, in section 1065 (exception for benefits treated as employment income etc), in the first column of the table, for the words from “in section 216” to “lower-paid employment)” substitute “ in section 290C of that Act (provisions of benefits code not applicable to lower-paid ministers of religion) ”.