This section has no associated Explanatory Notes
24E+WIn section 47(1) (calculation of tax for different valuation bands) in the definition of “item A” after the first “under” insert “ section 42B(1) above or ”.
Commencement Information
I1Sch. 7 para. 24 in force at 3.12.2011 by S.I. 2011/2896, art. 2(i)