43(1)In section 17 (completion of new dwellings), in subsection (4) (which defines the date to be taken as the completion date)—E+W
(a)in paragraph (a), for “an appeal” there is substituted “ no appeal ”, and
(b)in paragraph (b), for “no appeal” there is substituted “ an appeal ”.
(2)This paragraph has effect in relation to any completion notice under Schedule 4A to the Local Government Finance Act 1988 (c. 41) (new buildings: completions days), as applied by section 17 of the Local Government Finance Act 1992 (c. 14), which—
(a)is served on or after the day on which this paragraph comes into force, or
(b)becomes the subject of such an appeal on or after the day on which this paragraph comes into force.