2(1)Section 47 of that Act (discretionary relief) is amended as follows.E+W
(2)In subsection (1)(b) (exclusion of main charging provisions) for “45(4) to (6)” substitute “ 45(4) to (4B) ”.
(3)After subsection (9) insert—
“(10)This section does not apply where the hereditament is zero-rated under section 45A.”.