Amendment to section 21A revises wording, omits valuation language and provisos, and updates internal references. Amendment of section 21A substitutes the opening phrase with 'Where any property is held,' omits language excluding asset values and the maximum marginal rate, deletes the second proviso, alters the third proviso's introductory wording and a cross reference, and omits clause (aa) of the Explanation, thereby clarifying wording and internal references.