Finance Act 2012

Protected buildings U.K.

3 (1) Group 6 (protected buildings) is amended as follows. U.K.

(2) Omit items 2 and 3 (approved alterations and building materials).

(3) In Note (3), for “(12) to (14) and (22) to (24)” substitute “ and (12) to (14) ”.

(4) For Note (4) substitute—

“(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) In Note (5), in paragraphs (a), (b) and (c) omit “or other supply”.

(6) Omit Notes (6) to (11).

Commencement Information

I1 Sch. 26 para. 3(1) in force at Royal Assent and Sch. 26 para. 3(2)-(6) in force in relation to relevant supplies at 1.10.2015, see Sch. 26 para. 7(3)