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Extension of relief to clergymen or ministers of religion in respect of dwelling-houses.
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28. Where a clergyman or minister of any religious denomination is in the occupation of a dwelling-house, but pays no rent therefor, he shall for the purposes of section twenty-eight of the Finance Act, 1907 (which allows deductions by clergymen and ministers in respect of dwelling-houses), be deemed to pay a rent equal to the annual value of the dwelling-house as assessed to income tax under Schedule A., and that section shall have effect accordingly.
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