# Finance Act 2015, 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,”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-1/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.