(1) In this section -
'basis period' has the same meaning as in section 127(1);
'company' has the same meaning as in section 4;
'construction operations', in relation to land, means operations of any of the descriptions referred to in the definition of 'construction operations' in section 530(1);
'development land-use' means residential, commercial or industrial uses or a mixture of such uses;
'distribution' has the same meaning as in section 130(2);
'non-development land-use' means a land-use which is agricultural, open space, recreational or amenity use or a mixture of such uses;
'qualifying land' means land which is disposed of at any time in the course of a business, being land -
(a) disposed of to an authority possessing compulsory purchasing powers where the Revenue Commissioners are satisfied that the disposal would not have been made but for the exercise of those powers or the giving by the authority of formal notice of its intention to exercise those powers,
(b) disposed of by
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