{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-24.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/1/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.\n(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 ”.\n(3) In section 10ZB (non-cash vouchers provided by third parties), in subsection (2)—\n(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\n(b) in paragraph (b) and in the words following that paragraph, for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.\n(4) In section 121 (interpretation of Parts 1 to 6), in subsection (1)—\n(a) omit the entry relating to “excluded employment”, and\n(b) at the appropriate place insert—\n““lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;”.",
  "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/24",
    "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."
}