Paragraph 5 F1

property which constitutes consideration in money or money's worth for the disposal of property to which paragraph 2 or paragraph 3(a) applies;

any money or money's worth paid in respect of a creditor's rights falling within paragraph 3(a);

any property directly or indirectly representing property within paragraph (a) or (b).

for the two-year period it is not excluded property by virtue of section 6(1), (1A) or (2) F2, section 48(4) or section 48ZA, and

if it is held in a qualifying foreign currency account within the meaning of section 157 (non-residents' bank accounts), that section does not apply to it for the two-year period.

the disposal referred to in sub-paragraph (1)(a), or

the payment referred to in sub-paragraph (1)(b).

where the property within sub-paragraph (1)(c) directly or indirectly represents property within sub-paragraph (1)(a) (“the consideration”), the value of the consideration at the time of the disposal referred to in that sub-paragraph, and

where the property within sub-paragraph (1)(c) directly or indirectly represents property within sub-paragraph (1)(b), the amount of the money or money's worth paid as mentioned in that sub-paragraph.