6(1)In this Schedule “non-resident” means a person who is neither resident nor ordinarily resident in the United Kingdom.
(2)In this Schedule references to a disposal within marriage are references to any disposal to which section 58 applies.
(3)Notwithstanding anything in section 288(5), shares shall not for the purposes of this Schedule be treated as issued by reason only of being comprised in a letter of allotment or similar instrument.