Section 290B | Allowances paid to lower-paid ministers of religion in respect of accommodation outgoings ^F1

(1)This section applies where a person in lower-paid employment as a minister of religion is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.^F1F2

(2)No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.^F1

(3)In this section—^F1F3

“accommodation outgoings” has the same meaning as in section 290A;

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