290 Accommodation benefits of ministers of religion
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 8
Exemptions: Special Kinds of Employees

Ministers of religion

290  Accommodation benefits of ministers of religion

(1)     No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—

(a)     the payment or reimbursement of a statutory amount payable in connection with qualifying premises, or

(b)     the reimbursement of a statutory

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