Section 477C of the Principal Act is amended -

(a) in subsection (1) -

(i) by the insertion of the following definition:

"'Act of 2021' means the Affordable Housing Act 2021;",

(ii) in the definition of "qualifying period", by the substitution of "2024" for"2022", and

(iii) in the definition of "qualifying residence" -

(I) in paragraph (a), by the substitution of "dwelling," for "dwelling, or",

(II) in paragraph (b), by the insertion of "or" after "converted for as use as adwelling,", and

(III) by the insertion of the following paragraph after paragraph (b):

"(c) a building which was not at any time used as a dwelling and was purchased by a first-time purchaser in accordance with an affordable dwelling purchase arrangement (within the meaning of section 12 the Act of 2021) and a direct sales agreement (within the meaning of section 7 of the Act of 2021),",

(b) in subsection (5A), by the substitution of "2024" for "2022",

(c) in subsection (8)(b), by the substitution of "2024" for "2022",