After section 10 of the Taxation of Chargeable Gains Act 1992 there shall be inserted the following section—
In section 9(3) of that Act (exclusion from charge of persons temporarily resident), for "section 10(1)" there shall be substituted ." sections 10(1) and 10A "
In section 96 of that Act (payments by and to companies), after subsection (9) there shall be inserted the following subsections—
This section has effect—
in any case in which the year of departure is the year 1998-99 or a subsequent year of assessment; and
in any case in which the year of departure is the year 1997-98 and the taxpayer was resident or ordinarily resident in the United Kingdom at a time in that year on or after 17th March 1998.