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(1) Section 48A (unascertainable consideration) is amended as follows. (2) In subsection (1), for paragraph (a) substitute— (a) a person (“P”) has made a disposal (“the original disposal”) on which a relevant non-resident gain or relevant non-resident loss accrued, (3) In subsection (2)— (a) in the opening words, for the words from “condition A” to “the receipt of the ascertained consideration—” substitute “ P is not UK resident for the tax year in which the ascertained consideration is received (as determined for the purposes of Chapter 1 of Part 1)— ” , and (b) in paragraph (c), in step 2, for “NRCGT gain or loss, ATED-related gain or loss” substitute “ relevant non-resident gain or relevant non-resident loss ” . (4) After subsection (6) insert— (7) In this section— “ relevant non-resident gain ” means— a gain that falls to be dealt with by section 1A(3) because the asset disposed of is within paragraph (b) or (c) of that subsection, or a gain that falls to be dealt with by section 1A(1) in accordance with section 1G(2) because the asset disposed of is within section 1A(3)(b) or (c), and “ relevant non-resident loss ” means an allowable loss accruing on a disposal which, had a gain accrued instead, would have been a relevant non-resident gain. (5) The amendments made by this paragraph have effect where the ascertained consideration is received on or after 6 April 2019, but, subject to the following modifications, in a case where the original disposal was made before that date. (6) In that case, section 48A of TCGA 1992— (a) has effect without the amendments made by sub-paragraphs (2) and (3)(b), and (b) has effect as if, in step 3 in subsection (2)(c) of that section, for “(of the type appropriate to the computation)” (in both places) there were substituted “ (of a kind most closely corresponding to that accruing on the original disposal) ” .