Related Commentary  

159(1)  This section applies for the purpose of calculating the profits of the profession or vocation of a minister of a religious denomination.

159(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.

159(3)  If–

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

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