(1) Subject to this section, where an individual, having duly made a claim, proves to have incurred qualifying expenditure in a year of assessment, the individual is entitled, for that year of assessment and for any of the 9 subsequent years of assessment in which the qualifying premises in respect of which the individual incurred the qualifying expenditure is the only or main residence of the individual, to have a deduction made from his or her total income of an amount equal to -
(a) 5 per cent of the amount of that expenditure, where the qualifying expenditure has been incurred on the construction of the qualifying premises,
(b) 10 per cent of the amount of that expenditure, where the qualifying expenditure has been incurred on the necessary construction of a qualifying premises which fronts on to a qualifying street or is comprised in a building or part of a building which fronts on to a qualifying street, or
(c) 10 per cent of the amount of that expenditure, where the qualifying e
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