14(1)Section 28 (vulnerable person’s liability: VQTI) is amended as follows.
(2)In subsection (1), after “total” (in both cases) insert “income”.
(3)In subsection (2), omit “and capital gains tax”.
(4)In subsection (4), omit paragraph (b) and the “and” before it.
(5)In subsection (7), omit paragraph (b) and the “and” before it.