SCHEDULES
SCHEDULE 10Settlements: anti-avoidance etc
PART 2Income tax
ITA 2007
14
In section 732(1)(e) (where benefit received, income treated as arising only if no tax on benefit apart from section 731)—
a
after “is not liable to income tax” insert “
, under any provision that is none of section 731 of this Act and sections 643A, 643J and 643L of ITTOIA 2005,
”
, and
b
omit “(apart from section 731)”.