# Finance Act 2015, Paragraph 24


(1) The Social Security Contributions and Benefits (Northern Ireland) 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 121 (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;”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.