(1) In this section -
"qualifying lease" means, subject to subsection (8), a lease in respect of a qualifying premises granted in the qualifying period on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease;
"qualifying premises" means, subject to subsection (5)(a), a building or structure the site of which is wholly within a qualifying area and -
(i) which is a building or structure in use for a purpose specified in section 268(1)(a), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance -
(I) is to be made, or
(II) will by virtue of section 279 be made, or, if an order under section 367(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 368, would be made,
for the purposes of income tax or corporation tax, as the case may