16(1)Section 743 (no duplication of charges) is amended as follows.U.K.
(2)After subsection (2) insert—
“(2A)Subsection (2B) applies if—
(a)in the case of an individual, an amount of income is taken into account in charging income tax under section 720 or 727, and
(b)the individual subsequently receives that income.
(2B)The income received is treated as not being the individual's income for income tax purposes.”
(3)In subsection (3) for “subsections (1) and (2)” substitute “ this section ”.
(4)Omit subsection (4).