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Deductions by clergymen or ministers of religion in respect of dwelling-houses in certain cases.
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28. Where a clergyman or minister of any religious denomination pays rent for a dwelling house, and uses any part thereof mainly and substantially for the purposes of his duty or function as such clergyman or minister, such part of the rent of the dwelling-house, not exceeding one-eighth, as the Commissioners by whom any assessment for income tax is made may allow, shall be treated for the purposes of section fifty-two of the Income Tax Act, 1853, as expenses to which the provisions of that section as to deduction and repayment apply.
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