28. Amendment of section 18C

Section 18C of the principal Act is amended —

by deleting the words “the intensified use of such land” in subsection (2) and substituting the words “such intensified use of the land”;

by deleting the words “more than 80%” in subsection (5) and substituting the words “at least 80%”;

by deleting the words “an approved construction or approved renovation” in the definition of “qualifying capital expenditure” in subsection (12) and substituting the words “any construction or renovation”; and

by deleting the words “that approved construction or approved renovation” in the definition of “qualifying capital expenditure” in subsection (12) and substituting the words “that construction or renovation”.