(1) Chapter 10 of Part 10 of the Principal Act is amended -
(a) in section 372AA(1), by the substitution in the definition of "qualifying period" of "31 December 2003" for "31 March 2003",
(b) in section 372AB(1)(c), by the substitution of "31 December 2003" for "31 March 2003",
(c) in section 372AF(1), by the substitution in paragraph (b) of the definition of "qualifying premises" of "150 square metres" for "125 square metres",
(d) in section 372AG(1), by the substitution in paragraph (b) of the definition of "qualifying premises" of "150 square metres" for "125 square metres",
(e) in section 372AH(1), by the substitution for paragraph (d) of the definition of "qualifying premises" of the following:
"(d) the total floor area of which is not less than 38 square metres and not more than -
(i) in the case where the qualifying expenditure has been incurred on the construction of the qualifying premises, 125 square metres, or
(ii) in the case where the qualifying expenditure has been incur
…