C1Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Ministers of religion
290CF1Provisions of benefits code not applicable to lower-paid ministers of religion
1
This section applies where a person is in employment which is lower-paid employment as a minister of religion in relation to a tax year.
2
No liability to income tax arises in respect of the person in relation to the tax year by virtue of any of the following Chapters of the benefits code—
a
Chapter 3 (taxable benefits: expenses payments);
b
Chapter 6 (taxable benefits: cars, vans and related benefits);
c
Chapter 7 (taxable benefits: loans);
d
Chapter 10 (taxable benefits: residual liability to charge).
3
Subsection (2)—
a
means that in any of those Chapters a reference to an employee does not include an employee whose employment is within the exclusion in that subsection, if the context is such that the reference is to an employee in relation to whom the Chapter applies, but
b
does not restrict the meaning of references to employees in other contexts.
4
Subsection (2) has effect subject to—
a
section 188(2) (discharge of loan: where employment becomes lower-paid), and
b
section 290G (employment in two or more related employments).
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)