(1) In this Part, subject to subsection (2), "relevant site" means a site which - (a) is not a residential property, and (b) is included in the final map most recently published under section 653M by the local authority in whose functional area the site is situated.
(2) So much of a site as does not form part of a residential property, within the meaning of the Finance (Local Property Tax) Act 2012, by virtue only of section 2A(4) of that Act, shall not be a relevant site.
(3) Where, subsequent to it becoming a relevant site, planning permission is granted in respect of a portion of the site, that portion of the site (referred to in this section as a 'new relevant site') shall, from the date on which planning permission is granted, for the purposes of this Part, be treated as a separate relevant site to the remainder of the site of which it forms a portion.
(4) Where subsection (3) applies, subject to sections 653AG and 653AH, a new relevant site shall have the same liability dat
…