Amendment of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992

6.  In paragraph 7(5) (disposals by non-UK residents)—

(a) in paragraph (a), for “conditions A to C of regulation 75” substitute “the conditions in regulation 75(2), (3) and (4)(a)”,

(b) in paragraph (b), at the end insert “(assuming for this purpose that regulation 75(4)(b) is omitted)”, and

(c) in the words after that paragraph, at the end insert “(and see also paragraphs 46A and 51)”.