(1) Chapter 1 of Part 9 of the Principal Act is amended -
(a) in section 268 -
(i) in subsection (3) by substituting "shall, subject to subsection (13), be deemed" for "shall be deemed",
(ii) in subsection (12) -
(I) by substituting the following for "6 April 2001,":
"6 April 2001 (being capital expenditure in respect of which but for this subsection a writing-down allowance in excess of 4 per cent would be available under section 272 for a chargeable period),",
and
(II) by substituting the following for paragraph (c):
"(c) that, in the case of expenditure incurred on or after 1 January 2003 on the construction or refurbishment of a building or structure provided for the purposes of a project which is subject to the notification requirements of -
(i) the 'Multisectoral framework on regional aid for large investment projects'[OJ No. C 107, 7.4.1998, p.7] prepared by the Commission of the European Communities and dated 7 April 1998, or
(ii) the 'Multisectoral framework on regional aid fo
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