This section has no associated Explanatory Notes
4U.K.In section 33 (amount of charge under section 32), after subsection (2) insert—
“(2ZA)In determining for the purposes of subsection (1)(b)(ii) the rate or rates that would have applied in accordance with subsection (1) of section 7, the effect of Schedule 1A (if it would have applied) is to be disregarded.”