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;"