30. Capital allowances for industrial and commercial premises in urban renewal areas and commercial premises on living over the shop streets.
(1) Chapter 7 of Part 10 of the Principal Act is amended -
(a) in section 372A -
(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 (1A) and (3) apply, 31 July 2008,",
(II) in paragraph (b):
(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 (1B) and (3) apply, 31 July 2008;",
and