Finance Act 1989

2 (1) Group 8A (protected buildings) of that Schedule shall be amended as follows.

(2) In item 1, for the word “granting” there shall be substituted the word “grant”.

(3) In Note (1), for the words “a building which” there shall be substituted the words “a building which is designed to remain as or become a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case,”.

(4) After that Note there shall be inserted—

“(1A) Notes (1) to (8) to Group 8 above apply in relation to this Group as they apply in relation to that Group.”

(5) Note (5) shall be omitted.

(6) After Note (6) there shall be inserted—

“(6A) For the purposes of item 2 the construction of a building separate from, but in the curtilage of, a protected building does not constitute an alteration of the protected building.”

(7) The following Note shall be substituted for Note (7)—

“(7) Item 2 does not include the supply of services described in paragraph 1(1) or 5(3) of Schedule 2 to this Act.”