6In section 62 of that Act, for subsections (4) and (5) (exclusion of certain representative living accommodation from treatment as taxable benefit) there shall be substituted the following subsection:—
“(4)Where living accommodation is provided by reason of a person's employment—
(a)alterations and additions to the premises concerned which are of a structural nature, and
(b)repairs to the premises of a kind which, if the premises were let under a lease to which section 32 of the [1961 c. 65.] Housing Act 1961 (repairing obligations) applies, would be the obligation of the lessor under the covenants implied by subsection (1) of that section,
are not benefits to which section 61 applies”.