233.1. For the purposes of section 233, neither the amount of the surtax or of the tax on non-residential immovables payable on a non-taxable unit of assessment under the first paragraph of section 208 nor a sum payable in lieu of that surtax, that tax or the business tax shall be taken into account.
1991, c. 32, s. 112; 1994, c. 30, s. 67.