3(1)Section 538A (contributions: buildings and structures) is amended as follows.U.K.
(2)For subsection (3)(b) substitute—
“(b)the building or structure were brought into qualifying use, for the purposes of the allowance in relation to the contribution, on—
(i)the day on which R first brought the building or structure into qualifying use, or
(ii)if R is a public body, the earlier of the day mentioned in sub-paragraph (i) and the day on which R first brought the building or structure into non-residential use.”
(3)For subsection (4) substitute—
“(4)If, at any time in the period beginning with the day on which C made the contribution and ending with the day on which R first brought the building or structure into non-residential use, C did not have a relevant interest in the building or structure—
(a)C is to be treated for the purposes of allowances under Part 2A as having had a relevant interest in the building or structure when that period begins, and
(b)C is not to be treated for those purposes as ceasing to have that interest on any subsequent sale of R's relevant interest in the building or structure.”
(4)After subsection (6) insert—
“(7)In determining, for the purposes of this section, the day on which R first brings a building or structure into non-residential use, ignore any use of the building or structure which is insignificant.”