This section has no associated Explanatory Notes
14In section 36(1) (calculation of tax for different valuation bands) in the definition of “item A” after the first “under” insert “ section 31B(1) above or ”.E+W
14In section 36(1) (calculation of tax for different valuation bands) in the definition of “item A” after the first “under” insert “ section 31B(1) above or ”.E+W