Paragraph 25

(1)

Section 173 of FA 2004 (provision of benefits by registered pension scheme) is amended as follows.

(2)

In subsection (2), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(3)

In subsection (3)—

(a)

in the opening words, for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”, and

(b)

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

(4)

In subsection (6), for “an excluded employment” substitute “ lower-paid employment as a minister of religion ”.

(5)

In subsection (7), for “an excluded employment” substitute “ an employment which is lower-paid employment as a minister of religion ”.

(6)

In subsection (10), for the definition of “excluded employment” substitute—

““lower-paid employment as a minister of religion” has the meaning given by section 290D of that Act,”.