(1) The Finance Act 2010 is amended -

(a) in section 66, by the insertion of the following definition:

"'glasshouse' means any building or structure made substantially of glass or other transparent or translucent material which is capable of being artificially heated and which is used for growing horticultural produce;",

(b) in section 71(1) -

(i) in paragraph (c), by the substitution of "State," for "State, or",

(ii) in paragraph (d), by the substitution of "25 October 2012," for "25 October 2012.", and

(iii) by the insertion of the following paragraphs after paragraph (d):

"(e) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or

(f) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet.",

and

(c) in section 72(2)(a), by the substitution of "paragraph (a), (b), (c), (e) or (f)" for "paragraphs (a), (b) and (c)".