FA 2005
98(1)Schedule 1 (non-UK resident vulnerable persons: interpretation) is amended as follows.
(2)In paragraph 3—
(a)in sub-paragraph (1)(a), for “for the purposes of section 3 of TCGA 1992” substitute “(as defined by section 32(3A))”,
(b)in sub-paragraph (1)(b), for “for the purposes of that section” substitute “(as defined by section 32(3A))”,
(c)in sub-paragraph (2)—
(i)in paragraph (a), for “section 2(2)(b)” substitute “section 1(3)(b)”, and
(ii)omit paragraph (b) (together with the “and” before it).
(3)In paragraph 7—
(a)in sub-paragraph (1)(b), for “subsection (3) of that section” substitute “section 1E(2) of that Act”, and
(b)in sub-paragraph (2), for “section 10A” substitute “section 1M”.