OK complicasted question, maybe...

I am wiring my (large) shed now, and have decided to do two dedicated
circuits.

1 Circuit will be a single 20A/120V for all the outlets and lighting. It
will be GFCI-protected at the house-when the wiring exits the house, I
simply added an outdoor GFCI outlet, and put the shed load out of this
outlet. So all the outlets, and lighting in the shed will run off this
circuit. Easy enough...

BUT, I also am wiring 240V out there-for a 240V-2000W in-wall electric
heater. I am assuming I need to GFCI-protect this line as well, but
maybe I don't. I know the heater itself has a breaker in it (dunno if
that is GFCI or not?),but do I need to protect the line from the house
(buried 12-24" down in the ground)? I would think I need to, but maybe
in-wall heaters do not need to be on GFCI circuits, and/or maybe the
buried cable does not need to be protected with GFCI? Thanks for the help
c