Sch 1 para 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.