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.