Section 843 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 July 1997 and ending on 31 July 2006;",
(b) in subsection (2), by substituting "Subject to subsections (2A) to (7) "for "Subject to subsections (3) to (7) ",
(c) by inserting the following subsection 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 inserting "incurred in the qualifying period" after "qualifying expenditure", and
(e) by inserting the following subsection after subsection (8):
"(9) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (2), whether and to what extent capital expenditure incurred on the construction of a qualifyin
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