Section 477C of the Principal Act is amended -

(a) in subsection (1) -

(i) in the definition of "qualifying period", by the substitution of "31 December 2029" for "31 December 2025", and

(ii) in paragraph (c) of the definition of "qualifying residence", by the deletion of "and a direct sales agreement (within the meaning of section 7 of the Act of 2021)",

(b) in subsection (5A), by the substitution of "31 December 2029" for "31 December 2025",

(c) in subsection (8)(b), by the substitution of "2029" for "2025",

(d) in subsection (16)(a), in subparagraphs (ii) and (iii), by the substitution of "31 December 2029" for "31 December 2025", and

(e) in subsection (25), by the substitution of "31 December 2029" for "31 December 2025".