This section applies where—
Where the work relates to one building and is not commenced within 3 years from the end of the relevant day—
Where the work relates to more than one building, and the work in relation to one or more of the buildings ("the relevant work") is not commenced within 3 years from the end of the relevant day—
For the purposes of subsection (3)(b) it does not matter whether the plans certificate also relates to work other than the relevant work.
In this section "the relevant provisions" has the meaning given by section 32.
Building regulations may make provision about when work, or work relating to a building, is to be regarded as commenced for the purposes of this section.