20. In article 72 (overseas persons)—
(a)in paragraph (5A) for “or 25C(1)(a)” substitute “, 25C(1)(a) or 25E(1)(a)”;
(b)in paragraph (5B) for “and 25C(1)(b)” substitute “, 25C(1)(b) and 25E(1)(b)”;
(c)in paragraph (5C) for “and 25C(2)” substitute “, 25C(2) and 25E(2)”;
(d)in paragraph (5D) for “or 63F(1)” substitute “, 63F(1) or 63J(1)”;
(e)in paragraph (5E) for “or 63F(2)” substitute “, 63F(2) or 63J(2)”;
(f)in paragraph (5F) after sub-paragraph (b) (iii) insert—
“(iv)in relation to articles 25E and 63J, a regulated sale and rent back agreement where the agreement seller (or each agreement seller) is non-resident when the agreement seller enters into it;”
(g)in paragraph (5F) after sub-paragraph (c) (iii) insert—
“(iv)in the case of a regulated sale and rent back agreement, as agreement seller or agreement provider;”
(h)in paragraph (5F) after sub-paragraph (d) (iii) insert—
“;
(iv)in relation to article 25E, a regulated sale and rent back agreement”.