3. Amendment of paragraph 3

In the principal Notification, in paragraph 3 —

in the paragraph heading, after “non-residential property”, insert “before 5 December 2025”;

in sub‑paragraph (1), after “new property”, insert “before 5 December 2025”;

in sub‑paragraph (2), after “new property”, insert “before 5 December 2025,”;

in sub‑paragraph (2)(a), after “Act”, insert “(as in force before 5 December 2025)”; and

after sub‑paragraph (2), insert —“(3) In this paragraph, a reference to a non‑residential property does not include any commercial property mentioned in section 50(11) of the Act (as in force before 5 December 2025).”.