Capital receipts to be treated as reduced: replacement of assets

11.  For Schedule 2 substitute the following—

Regulations 7A and 18

SCHEDULE 2USE OF LAND FOR A SPECIFIED PURPOSE

Use of land for a purpose within any of the following categories; provided that use as a dwelling for occupation by a person employed for any purpose falling within a category other than category 10 is deemed to be included within the category concerned—

1.  the fire service or police service, the magistrates' courts services, the probation service, the functions conferred on the authority under section 2 of the Civil Defence Act 1948(1);

2.  a hostel for the homeless, or the social services functions of a local authority within the meaning of the Local Authority Social Services Act 1970(2);

3.  a school, or an institution providing further education, or training, or education for adults;

4.  an archive, a library, a museum or an art gallery;

5.  a community hall, a conference centre, a theatre, a concert hall, a leisure centre or other indoor recreation, a swimming pool, or a pier;

6.  a bus station, a vehicle depot, a garage, or a public park for cars, caravans, lorries or other vehicles;

7.  an allotment, a smallholding, a cemetery, a playing field (other than a school playing field), a golf course, or a park or other public open space;

8.  an industrial unit, a dog compound, a market, a public convenience, or the disposal of waste, or (except so far as falling within any other category) a workshop, a kitchen, a warehouse, or the storage of goods or equipment;

9.  a town hall, or local authority offices (other than offices which fall within any other category); or

10.  a house or other dwelling provided by a local authority for a person in their employment who is entitled to occupy it as a term of his employment (other than a dwelling falling within any of the preceding categories)..