Section 843A of the Principal Act is amended -

(a) in subsection (1) by inserting the following after the definition of "qualifying expenditure":

"'qualifying period' means the period commencing on 1 December 1999 and ending -

(a) on 30 September 2010, or

(b) where subsection (6)(a) applies, on 31 March 2011, or

(c) where subsection (6)(b) applies, on 31 March 2012;",

(b) in subsection (2) by substituting "Subject to subsections (2A) to (5)" for "Subject to subsections (3) to (5)",

(c) by inserting the following after subsection (2):

"(2A) An allowance shall be given by virtue of subsection (2) in relation to any qualifying expenditure on a qualifying premises only in so far as that expenditure is incurred in the qualifying period.",

(d) in subsection (3) by substituting "incurred in the qualifying period" for "incurred on or after 2 December 1998", and

(e) by inserting the following after subsection (5):

"(6)