24. Amendment of section 97B of Principal Act (deduction for retrofitting expenditure)
Section 97B of the Principal Act is amended -
(a) in subsection (1) -
(i) by the insertion of the following definition:
"‘Act of 1982’ means the Housing (Private Rented Dwellings) Act 1982;",
(ii) in the definition of "qualifying premises", by the substitution of the following paragraph for paragraph (b):
"(b) occupied by a tenant under a tenancy registered under Part 7 of the Act of 2004 by the person chargeable, or occupied by a tenant and which is a dwelling to which Part II of the Act of 1982 applies, and",
(b) in subsection (7)(b), by the substitution of the following subparagraph for subparagraph (i):
"(i) in respect of the qualifying premises concerned, the person chargeable is in breach of their obligations under Part 3 of the and Act of 2004 or, as the case may be, of the terms of the tenancy in the case of a dwelling to which Part II of the Act of 1982 applies;",
(c) in subsection (11)(a), by the substitution of the following subparagraph for subparagraph (i):