xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
12E+WIn section 34(2) (additional calculation where special items relate to part only of area)—
(a)in the definition of item B after “under” insert “ section 31B(1) above or ”, and
(b)in the definition of item T after “item T” insert “ in section 31B(1) above or ”.
Commencement Information
I1Sch. 7 para. 12 in force at 3.12.2011 by S.I. 2011/2896, art. 2(i)