(1) Section 372AP of the Principal Act is amended -
(a) in subsection (1) by inserting the following after the definition of "relevant cost":
"'relevant day' has the same meaning as it does in Chapter 4A of Part 12;",
(b) in subsection (1) in paragraph (b)(ii) of the definition of "relevant period" by substituting "after the date of such completion," for "after the date of such completion;",
(c) in subsection (1) in the definition of "relevant period" by inserting the following after paragraph (b)(ii):
"but in relation to a premises which is not a qualifying premises or a special qualifying premises on a date that is 6 months after the relevant day solely by virtue of not being let on that day under a qualifying lease, the relevant period shall begin on that day and the provisions of this Chapter shall apply accordingly;",
(d) in subsection (2) by substituting "Subject to subsections (3), (4), (5), (8A), (8B) and (8C)," for "Subject to subsections (3), (4) and (5),",
(e) in subsection
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