Sch 1 para 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 ” .