Chapter VII of Part I of the Finance Act, 1991, is hereby amended -
(a) in subsection (1)(a) of section 56 -
(i) by the insertion in the definition of "qualifying period" in subparagraph (ii) of the following proviso to that definition:
"Provided that where relevant expenditure is incurred on any qualifying premises the foundation for which was laid in its entirety on or before the 31st day of May, 1993, the first-mentioned reference to the 31st day of May, 1993, in this definition shall be construed as a reference to the 31st day of May, 1994.",
(ii) by the insertion in the definition of "qualifying period" in subparagraph (iv) of the following proviso to that definition:
(I) subject to paragraph (II), where relevant expenditure is incurred on any qualifying premises the foundation for which was laid in its entirety on or before the 28th day of January, 1992, the reference to the 31st day of March, 1992, shall be construed as a reference to the 31st day of Ju