{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-22.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/1/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) Schedule 7 (transitionals and savings) is amended as follows.\n(2) In paragraph 17 (taxable benefits: benefits code)—\n(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\n(b) omit sub-paragraph (4).\n(3) In paragraph 27(3) (loans released or written off)—\n(a) in paragraph (a), for “ “not an excluded employment”” substitute “ “not lower-paid employment as a minister of religion” ”;\n(b) in paragraph (b), for “ “excluded employment”” substitute “ “lower-paid employment as a minister of religion” ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/22",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}