This section has no associated Explanatory Notes
3E+WIn section 47 (discretionary relief)—
(a)in subsection (1)(b)—
(i)omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;
(ii)for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;
(b)in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute “neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply”;
(c)in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.
Commencement Information
I1Sch. para. 3 in force at Royal Assent, see s. 19(1)(c)