(1) Part 9 of the Principal Act is amended -

(a) in section 270, by inserting the following after subsection (3):

"(4) This subsection applies where capital expenditure on the construction or refurbishment of a building or structure (or, in the case of section 843, qualifying expenditure within the meaning of that section) is incurred at any time in the period from 1 January 2006 to 31 July 2008 and the building or structure -

(a) is, or by virtue of section 268(3) is deemed to be, an industrial building or structure within the meaning of section 268(1)(d),

(b) is an industrial building or structure within the meaning of section 268(1)(k),

(c) is a qualifying multi-storey car park within the meaning of section 344,

(d) is a building or structure to which section 372C applies or a qualifying premises within the meaning of section 372D,

(e) is a building or structure to which section 372M applies or a qualifying premises within the meaning of section 372N,

(f) is a qualifying park and ride facility within the meaning of section 372U or a qualifying premises within the meaning of section 372W,