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5(1)Section 536 (top slicing relieved liability: one chargeable event) is amended as follows.U.K.
(2)In subsection (6) for the words from “from” to the end substitute “ reduced under section 528 in the case of the individual. ”
(3)For subsection (7) substitute—
“(7)If in the case of the individual the gain is reduced under section 528, for steps 1 and 3 in subsection (1) N is reduced by the number of complete years consisting wholly of days falling within section 528(1)(b) (including days falling within section 528(1)(b) by virtue of section 528(8)).”