(1) In this section, 'building or structure to which this section applies' means a building or structure or part of a building or structure the site of which is wholly within a qualifying area and which is to be an industrial building or structure by reason of its use for a purpose specified in section 268(1)(a).
(2) Subject to section 372AJ and (as inserted by the Finance Act 2006) sections 270(4), 270(5), 270(6), 270(7) and 316(2B), section 271 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if -
(a) in subsection (1) of that section the definition of 'industrial development agency' were deleted,
(b) in subsection (2)(a)(i) of that section 'to which subsection (3) applies' were deleted,
(c) subsection (3) of that section were deleted,
(d) the following subsection were substituted for subsection (4) of that section:
'(4) An industrial building allowance sha
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