14U.K.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)”.