The Principal Act is amended -

(a) in section 372AAA, in the definition of "relevant house", by deleting "for use as a dwelling",

(b) in section 372AAB -

(i) in subsection (1) -

(I) in the definition of "letter of certification", by deleting paragraph (b),

(II) in the definition of "relevant local authority", by substituting "situated." for "situated;", and

(III) by deleting the definition of "total floor area",

and

(ii) in subsection (9), by substituting "€5,000." for "10 per cent of the market value of the building, structure or house immediately before that expenditure was incurred.",

(c) in section 372AAC -

(i) in subsection (1), by substituting the following for the definition of "qualifying expenditure":

"'qualifying expenditure', in relation to capital expenditure incurred in the qualifying period on the conversion or the refurbishment of a qualifying premises and subject to subsection (1A), means, notwithstanding section 279, the lesser of -