This section has no associated Explanatory Notes
14E+WIn 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 ”.
Commencement Information
I1Sch. 7 para. 14 in force at 3.12.2011 by S.I. 2011/2896, art. 2(i)