(a)for “is chargeable to tax by virtue of section 162(5) of the Taxes Act” substitute “is treated as earnings under section 195(2) of ITEPA 2003”, and
」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」＜第２章　物質の構成粒子＞（教p19-）