17 Calculation of tax for different valuation bands

Changes to valuation bands

17  Calculation of tax for different valuation bands

In section 5 of the 1992 Act—

(a)     in subsection (4)—

(i)     after “the Secretary of State” insert “, in relation to England,”;

(ii)     in paragraph (b), omit “or (3)”;

(b)     in subsection (4A), omit “or (3)”;

(c)     after subsection (4A), insert—

“(4B)

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