# Finance Act 2015, Paragraph 12


(1) Section 188 (loan released or written off: amount treated as earnings) is amended as follows.
(2) In subsection (2), for “an excluded employment”, in each place, substitute “ lower-paid employment as a minister of religion ”.
(3) In subsection (3)(a), for “excluded employment” substitute “ lower-paid employment as a minister of religion ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.