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3.—(1) The amendment made by regulation 2(3) does not apply in respect of a person described in paragraph (2) until such time as the lands and heritages to which the relief applies cease to satisfy any of the conditions in regulation 3(3) of the principal Regulations (time limits for availability of relief).
(2) Paragraph (1) applies where—
(a)on 31 March 2020 a person had been granted relief under regulation 4 of the principal Regulations (relief for certain lands and heritages including new buildings), but
(b)that person would not continue to be entitled to that relief on 1 April 2020 solely as a result of the amendment made to that regulation by regulation 2(3) of these Regulations (exclusion of relief where the building is not new).
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