Textual Amendments
F1Sch. 8 Pt. 2 Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3
F2Sch. 8 Pt. II Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3Words in Sch. 8 Pt. II substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Modifications etc. (not altering text)
C1Sch. 8 Pt. 2 Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5
C2Sch. 8 Pt. II modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
Textual Amendments
F4Sch. 8 Pt. 2 Group 6 substituted (1.3.1995) by S.I. 1995/283, arts. 1, 2
(1)“Protected building” means a building which is designed to remain as or become a dwelling or number of dwellings (as defined in Note (2) below) or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is—
(a)a listed building within the meaning of—
(i) the Planning (Listed Buildings and Conservation Areas) Act 1990 F6 ; or
(ii)[F7the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997]; or
(iii) the [F8Planning (Northern Ireland) Order 1991]F9 [F8Planning Act (Northern Ireland) 2011]; or
(b)a scheduled monument, within the meaning of—
(i)the Ancient Monuments and Archaeological Areas Act 1979; or
(ii)[F10the Historic Monuments and Archaeological Objects (Northern Ireland) Order 1995].
(2)A building is designed to remain as or become a dwelling or number of dwellings where in relation to each dwelling the following conditions are satisfied—
(a)the dwelling consists of self-contained living accommodation;
(b)there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling;
(c)the separate use, or disposal of the dwelling is not prohibited by the terms of any convenants, statutory planning consent or similar provision,
and includes a garage (occupied together with a dwelling) either constructed at the same time as the building or where the building has been sustantially reconstructed at the same time as that reconstruction.
(3)Notes (1), (4), (6), [F11and (12) to (14)] of Group 5 apply in relation to this Group as they apply in relation to that Group but subject to any appropriate modifications.
[F12(4)For the purposes of item 1, a protected building is not to be regarded as substantially reconstructed unless, when the reconstruction is completed, the reconstructed building incorporates no more of the original building (that is to say, the building as it was before the reconstruction began) than the external walls, together with other external features of architectural or historic interest.]
(5)Where part of a protected building that is substantially reconstructed is designed to remain as or become a dwelling or a number of dwellings or is intended for use solely for a relevant residential or relevant charitable purpose (and part is not)—
(a)a grant F13... relating only to the part so designed or intended for such use (or its site) shall be treateed as relating to a building so designed or intended for such use;
(b)a grant F13...relating only to the part neither so designed nor intended for such use (or its site) shall not be so treated; and
(c)in the case of any other grant F13... relating to, or to any part of, the building (or its site), an apportionment shall be made to determine the extent to which it is to be so treated.
F14(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F5Sch. 8 Pt. II Group 6 substituted (1.3.1995) by S.I. 1995/283, arts. 1, 2
F7Words in Sch. 8 Pt. 2 Group 6 Note (1)(a)(ii) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 57(a)
F8Words in Sch. 8 Pt. II Group 6 Note (1)(a)(iii) substituted (N.I.) (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern-Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 68(a) (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2) (as amended (16.3.2016) by S.R. 2016/159, art. 2)
F10Words in Sch. 8 Pt. 2 Group 6 Note (1)(b)(ii) substituted (N.I.) (29.8.1995) by S.I. 1995/1625 (N.I. 9), arts. 1(2), 45(1), Sch. 3 para. 4(1)
F11Words in Sch. 8 Pt. 2 Group 6 Note (3) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(3), 7(3)
F12Sch. 8 Pt. 2 Group 6 Note (4) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(4), 7(3)
F13Words in Sch. 8 Pt. 2 Group 6 Note (5) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(5), 7(3)
F14Sch. 8 Pt. 2 Group 6 Notes (6)-(11) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(6), 7(3)
Modifications etc. (not altering text)
C3Sch. 8 Pt. 2 Group 6 Notes applied (17.7.2012) by Finance Act 2012 (c. 14), Sch. 27 para. 3(2)