2U.K.In section 7 of TMA 1970 (notice of liability to income tax and capital gains tax), in subsection (3), for the words from “his total income” to the end substitute “—
(a)the person's total income consists of income from sources falling within subsections (4) to (7) below,
(b)the person has no chargeable gains, and
(c)the person is not liable to a high income child benefit charge.”