학술논문
Finance Act 2015 notes: section 13: extension of benefits code except in relation to certain ministers of religion
Document Type
Journal Article
Author
Source
B.T.R. 2015, 4, 460-463
Subject
Language
English
ISSN
0007-1870
Abstract
Comments on reforms made by the Finance Act 2015 s.13 and Sch.1, extending the benefits code to all employees, but exempting certain ministers of religion. Details the mechanism for calculating whether a minister is "lower-paid" for the purpose of the exemption, the tax and national insurance effects of the measures on lower-paid workers, and the consequential amendments accompanying the reforms.