(1) In this section 'relevant appeal' means -
(a) an appeal to An Bord Pleanála in respect of a grant of planning permission,
(b) an application for judicial review of a decision of a local authority or An Bord Pleanála in respect of a planning permission, or
(c) an appeal of a determination of a judicial review referred to in paragraph (b),
where the appeal or application, as the case may be, has not been made by -
(i) the applicant or the owner of the land on which the development to which the planning permission relates is to be carried out, or
(ii) a person connected (within the meaning of section 10) with the applicant or the owner.
(2) This section applies where a planning permission has been granted, but the development concerned cannot commence because the decision to grant the planning permission is subject to a relevant appeal which has not been determined at a liability date.
(3) Where this section applies and the relevant appeal concerned is subsequently determined such t
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