100(1)This paragraph applies if—U.K.
(a)by virtue of section 87 or 89(2) of, or Schedule 4C to, TCGA 1992 as applied by section 762 of ICTA, income is treated under section 761 of ICTA as arising to an individual in the tax year 2008-09 or any subsequent tax year, and
(b)the individual is not domiciled in the United Kingdom in that year.
(2)The individual is not charged to income tax on the income if and to the extent that it is treated as arising by reason of—
(a)a capital payment received (or treated as received) by the individual before 6 April 2008, or
(b)the matching of any capital payment with the OIG amount for the tax year 2007-08 or any earlier tax year.