Finance (No. 2) Act 2013

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Living City Initiative

31. (1) The Principal Act is amended in Chapter 13 (inserted by section 30 of the Finance Act 2013 ) of Part 10—

(a) in section 372AAA—

(i) by deleting the definition of “Georgian house”, and

(ii) by inserting the following definition:

“ ‘relevant house’ means a building, constructed before 1915 for use as a dwelling, comprising at least 2 storeys, with or without a basement;”,

(b) in section 372AAB(1), in the definition of “qualifying premises”, by substituting “relevant” for “Georgian”, and

(c) in section 372AAC—

(i) in subsection (3) by substituting “relevant” for “Georgian”, and

(ii) in subsection (8) by substituting “any public or local authority” for “any public local authority” in paragraph (b).

(2) The Principal Act is amended—

(a) in Part 1 of the Table to section 458 by inserting “Section 372AAB”,

(b) in section 1024(2)(a)(i) by substituting “sections 244, 372AR and 372AAB” for “sections 244 and 372AR”, and

(c) in section 1031I(2)(a)(i) by substituting “sections 244, 372AR and 372AAB” for “sections 244 and 372AR”.

(3) Subsection (2) shall come into operation on such date as the Minister for Finance may appoint by order.