Section 843A of the Principal Act is amended -

(a) in subsection (3) -

(i) by deleting "and" at the end of paragraph (a), and

(ii) by substituting the following for paragraph (b):

"(b) subject to paragraph (c), in subsection (4)(a)(ii) of that section the reference to 25 years were a reference to 7 years, and

(c) in the case of a qualifying premises which -

(i) is first used on or after 1 February 2007, or

(ii) where qualifying expenditure on the refurbishment or conversion of the qualifying premises is incurred, is, subsequent to the incurring of that expenditure, first used on or after 1 February 2007, in subsection (4)(a) of that section, the following were substituted for subparagraph (ii):

"(ii) 15 years beginning with the time when the building or structure was first used, or where capital expenditure on the refurbishment or conversion of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure.",