This section has no associated Explanatory Notes
23E+WIn section 46(1) (special item for the purposes of section 34) after “under” insert “ section 42A(2) above or ”.
Commencement Information
I1Sch. 7 para. 23 in force at 3.12.2011 by S.I. 2011/2896, art. 2(i)