25 Expenditure incurred in relation to adaptations in private dwellings.E+W+S
(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.