Section 473C of the Principal Act is amended -

(a) in subsection (1) -

(i) by the substitution of the following definition for the definition of "qualifying period":

"‘qualifying period’ means -

(a) for the purposes of subsection (4), the period commencing on 1 January 2023 and ending on 31 December 2023,

(b) for the purposes of subsection (4A), the period commencing on 1 January 2024 and ending on 31 December 2024,

(c) for the purposes of subsection (4B), the period commencing on 1 January 2025 and ending on 31 December 2025, and

(d) for the purposes of subsection (4C), the period commencing on 1 January 2026 and ending on 31 December 2026;",

(ii) by the substitution of the following definition for the definition of "relievable interest":

"‘relievable interest’ has the meaning given to it -

(a) by subsection (4), in the case of the year of assessment 2023,

(b) by subsection (4A), in the case of the year of assessment 2024,

(c) by subsection (4B), in the case of the year of assessment 2025, and

(d) by subsection (4C), in the case of the year of assessment 2026;",

and