5(1)Paragraph 6 is amended as follows.U.K.
(2)In sub-paragraph (1), in the opening words, for “the amount of any chargeable gains” substitute “ the tapered amount of any chargeable gains ”.
(3)After that sub-paragraph insert—
“(1A)The reference in sub-paragraph (1) to the tapered amount of any chargeable gains is a reference—
(a)where section 86(4) applies, to the tapered section 86(4) amount as defined in section 87(3A);
(b)where section 10A applies, to the tapered section 86(1)(e) amount as defined in section 86A(7A).”.