SCHEDULES
SCHEDULE 3Provisions Supplementary to Section 38
PART IDefinitions of Current Use Value, Material Development, etc.
Date when material development is begun
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1
For the purposes of this Schedule material development shall be taken to be begun on the earliest date on which any specified operation comprised in the material development is begun.
2
In this paragraph " specified operation" means any of the following, that is to say—
a
any work of construction in the course of the erection of a building ;
b
the digging of a trench which is to contain the foundations, or part of the foundations, of a building ;
c
the laying of any underground main or pipe to the foundations, or part of the foundations, of a building or to any such trench as is mentioned in (b) above ;
d
any operation in the course of laying out or constructing a road or part of a road ;
e
any change in the use of any land.