Part 2 Amendments of Other Enactments
Finance Act 2015 (2015 c 11) | Legislation

Part 2 Amendments of Other Enactments

23

(1)     The Social Security Contributions and Benefits Act 1992 is amended as follows.

(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 religionâ€.

(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 religionâ€, and

(b)     in paragraph (b) and in the words following that paragraph, for “an excluded employment†substitute “lower-paid employment as a minister of religionâ€.

(4)     In section 122 (interpretation

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