Textual Amendments
F1Sch. 1B inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 15
8(1)For the purposes of this Schedule a building is regarded as ceasing to exist from the time when either—U.K.
(a)it has been demolished completely to ground level, or
(b)it has been demolished to ground level except for a single facade (or a double facade if it is on a corner site) the retention of which is a condition or requirement of planning permission or development consent.
(2)For the purposes of this Schedule the completion of the disposal of an interest in land is regarded as occurring—
(a)at the time of the disposal, or
(b)if the disposal is under a contract which is completed by a conveyance, transfer or other instrument, at the time when the instrument takes effect.
(3)In this Schedule—
“building” includes a part of a building,
“development consent” means—
in the case of land in the United Kingdom, development consent under the Planning Act 2008, and
in the case of land outside the United Kingdom, consent corresponding to development consent under that Act, and
“planning permission”—
in the case of land in England or Wales, has the meaning given by section 336(1) of the Town and Country Planning Act 1990,
in the case of land in Scotland, has the meaning given by section 227(1) of the Town and Country Planning (Scotland) Act 1997,
in the case of land in Northern Ireland, has the meaning given by Article 2(2) of the Planning (Northern Ireland) Order 1991, and
in the case of land outside the United Kingdom, means permission corresponding to any planning permission in relation to land anywhere in the United Kingdom.]