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(a) the apportionment of eligible expenditure (within the meaning of section 372AN) incurred on or in relation to a qualifying premises and of the relevant cost (within the meaning of section 372AP) in relation to that premises, and

“conversion expenditure” shall be construed in accordance with section 372AN;

“eligible expenditure” shall be construed in accordance with section 372AN;

“refurbishment expenditure” shall be construed in accordance with section 372AN;

“special specified building” and “specified building” have the same meanings, respectively, as in section 372AN(6);

(4) Subsection (7) of section 372AN, which relates to the construing of references in that section to the construction of, conversion into, or, as the case may be, refurbishment of, any premises, shall apply with any necessary modifications in construing references in this section to the construction of, conversion into, or, as the case may be, refurbishment of any premises.

(2) Where, by virtue of section 372AN(7) or 372AQ(4), expenditure on the construction of, conversion into, or, as the case may be, refurbishment of, a qualifying premises includes expenditure on the development of any land, subsection (1) applies with any necessary modifications as if the references in that subsection to the construction of, conversion into, or, as the case may be, refurbishment of, the qualifying premises were references to the development of such land.