Section 159 | Ministers of religion

(1)This section applies for the purpose of calculating the profits of the profession or vocation of a minister of a religious denomination.

(2)If the minister pays rent in respect of a dwelling-house and any part of the dwelling-house is used mainly and substantially for the purposes of the minister's duty, a deduction is allowed for—

(a)one-quarter of the rent, or

(b)if less, the part of the rent that, on a just and reasonable apportionment, is attributable to that part of the dwelling-house.

(3)If—

(a)an interest in premises belongs to a charity or an ecclesiastical corporation,

(b)because of that interest, the minister has a residence in the premises from which to perform the minister's duty, and

(c)the minister incurs expenses on the maintenance, repair, insurance or management of the premises,

a deduction is allowed under this subsection for part of those expenses.

(4)The amount of the deduction under subsection (3) is—