# Finance Act 2019, Paragraph 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/98 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-98
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.