(1) The Principal Act is amended in section 766A -
(a) in subsection (1)(a) -
(i) by inserting the following definition before the definition of "refurbishment":
"'qualifying building' means a building or structure, which is to be used for the purpose of the carrying on by the company of research and development activities in a relevant Member State, where, for the specified relevant period in relation to that building or structure, the proportion of use of the building or structure attributable to the research and development activities carried on by the company, as calculated in accordance with subsection (6), is not less than 35 per cent;",
(ii) in the definition of "relevant expenditure" by substituting "qualifying building" for "building or structure which is to be used wholly and exclusively for the purpose of the carrying on by the company of research and development activities in a relevant Member State", and
(iii) by inserting the following definitions after the definition of
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