Chapter 11 of Part 10 of the Principal Act is amended -

(a) in section 372AL -

(i) in subsection (1) in the definition of "qualifying period" -

(I) in paragraph (a) -

(A) by substituting "31 December 2006, or" for "31 July 2006," in subparagraph (ii), and

(B) by inserting the following after subparagraph (ii):

"(iii) where subsections (2) and (3) apply, 31 July 2008,",

(II) in paragraph (b) by substituting "ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008" for "ending on 31 July 2006",

(III) in paragraphs (c)(i) and (c)(ii) by substituting "ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008" for "ending on 31 July 2006",

(IV) in paragraph (d) by substituting "ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008" for "ending on 31 July 2006",