Paragraph 22

(1)

Schedule 7 (transitionals and savings) is amended as follows.

(2)

In paragraph 17 (taxable benefits: benefits code)—

(a)

in sub-paragraph (2), for “the Chapters” to “lower-paid employments)” substitute “ Chapters 3, 6, 7 and 10 of the benefits code (provisions not applicable before the tax year 2016-17 to lower-paid employments) ”, and

(b)

omit sub-paragraph (4).

(3)

In paragraph 27(3) (loans released or written off)—

(a)

in paragraph (a), for “ “not an excluded employment”” substitute “ “not lower-paid employment as a minister of religion” ”;

(b)

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