97(1)Section 32 (non-UK resident vulnerable persons: amount of relief) is amended as follows.
(2)In subsection (3), in the definitions of “TLVB” and “TLVA”, omit “for the purposes of section 3 of TCGA 1992”.
(3)After that subsection insert—
“(3A)For the purposes of this section “the vulnerable person’s taxable amount for the tax year” means the amount on which that person would be chargeable to capital gains tax for the tax year if no account were taken of section 1K of TCGA 1992.”