8(1)Part 2 of Schedule 1 to that Act (list of defined expressions) is amended as follows.U.K.
(2)Insert the following entries in the appropriate places—
| “balancing adjustment (in Part 4A) | section 393M” |
| “balancing event (in Part 4A) | section 393N” |
| “dwelling (in Part 4A) | section 393A(4)” |
| “flat (in Part 4A) | section 393A(3)” |
| “lease and related expressions (in Part 4A) | section 393W” |
| “proceeds from a balancing event (in Part 4A) | section 393O” |
| “qualifying building (in Part 4A) | section 393C” |
| “qualifying flat (in Part 4A) | section 393D” |
| “relevant interest (in Part 4A) | Chapter 4 of Part 4A” |
| “residue of qualifying expenditure (in Part 4A) | section 393L” |
(3)In the entry for “sale, transfers under Parts 3, 4 and 10 treated as”, after “4” insert “ , 4A ”.