Article 4

in subsection (4) of that section, at the end there shall be inserted “but this is subject to subsection (4A) below.”, and

after that subsection there shall be inserted—

“(4A)

The meaning of “non-residential” given by Note (7A) of Group 5 of Schedule 8 (and not that given by Note (7) of that Group) applies for the purposes of this section but as if—

(a)

references in that Note to item 3 of that Group were references to this section, and

(b)

paragraph (b)(iii) of that Note were omitted.”