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Section 290A Accommodation outgoings of lower-paid ministers of religionF1F3

United Kingdom

(1)

No liability to income tax arises in respect of a person in lower-paid employment as a minister of F2religion by virtue of the payment or reimbursement of accommodation outgoings.

(2)

Subsection (1) does not apply if the minister is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings (as to which see section 290B).

(3)

In this section—

  • “accommodation outgoings” means amounts incurred by the minister in—

    1. (a)

      heating, lighting or cleaning qualifying premises; or

    2. (b)

      maintaining a garden forming part of qualifying premises;

  • ...

  • “qualifying premises” has the same meaning as in section 290.

Annotations

Textual amendments

F1

Ss. 290A, 290B inserted (with effect in accordance with art. 2(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 2(3)

F2

Word in s. 290A(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(a)

F3

Words in s. 290A heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(c)

Notes on Part 4

Modifications

C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)