In this Schedule—

• “building” includes part of a building;

• “owner”, in relation to a building, means the person entitled to possession of the building; and

• F1. . .

and references to a newly erected building include references to a building produced by the structural alteration of a building F1. . .which by virtue of paragraph 5 of this Schedule F2has ceasedor will cease to exist on the completion of the structural alteration and, in relation to a building so produced, references to erection of a building shall be construed as references to the structural alteration producing it.