(1) Chapter 1 of Part 7 of the Principal Act is amended -
(a) in section 189 by substituting the following for subsection (2):
(a) In this subsection -
'relevant gains' means chargeable gains (including allowable losses) within the meaning of the Capital Gains Tax Acts, which accrue to an individual, to or in respect of whom payments to which this section applies are made, from the disposal of -
(a) assets acquired with such payments,
(b) assets acquired with relevant income, or
(c) assets acquired directly or indirectly with the proceeds from the disposal of assets referred to in paragraphs (a) and (b);
'relevant income' means income which arises to an individual, to or in respect of whom payments to which this section applies are made, from the investment -
(a) in whole or in part of such payments, or
(b) of income derived directly or indirectly from such payments,
being income consisting of dividends or other income which, but for this section, would be chargeable to tax under
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