Part III Smoke control areas
Adaptation of fireplaces
25 Expenditure incurred in relation to adaptations in private dwellings.
1
Schedule 2 to this Act shall have effect with respect to certain expenditure incurred in adapting old private dwellings in smoke control areas.
2
In this Part “old private dwelling” means any private dwelling other than one which either—
a
was erected after 15th August 1964 (which was the date immediately preceding the time when the enactment replaced by this subsection came into force), or
b
was produced by the conversion, after that date, of other premises, with or without the addition of premises erected after that date;
and for the purposes of this subsection a dwelling or premises shall not be treated as erected or converted after that date unless the erection or conversion was begun after it.