Paragraph 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 religion ”.

(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 religion ”, and

(b)

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

(4)

In section 122 (interpretation of Parts 1 to 6), in subsection (1)—

(a)

omit the entry relating to “excluded employment”, and

(b)

at the appropriate place insert—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.