63If—
(a)the relevant interest in a building was sold on a date falling after the end of the period of two years beginning with the date on which the building or structure was first used; and
(b)that period ended, and the date on which the relevant interest was transferred fell, within the period beginning with 13th January 1994 and ending with 31st August 1994,
paragraphs (c) and (d) of sections 301(1) and 303(1) apply as if the period there referred to were the period beginning with the date on which the building or structure was first used and ending with 31st August 1994.