(1) In this section -
'development land-use' means residential, commercial or industrial uses or a mixture of such uses;
'loss arising on rezoning' means a loss realised on or after 30 October 2009 on a disposal of land to the extent to which that loss is attributable solely to a decrease in the market value of the land arising on a rezoning, and which loss has not otherwise been effectively relieved;
'non-development land-use' means a land-use which is agricultural, open space, recreational or amenity use or a mixture of such uses;
'relevant planning decision', in relation to land and in accordance with the Planning and Development Act 2000 (in this definition referred to as the 'Act of 2000'), means -
(a) a change in the zoning of land in a development plan or a local area plan made or varied under Part II of the Act of 2000 from non-development land-uses to development land-uses or from one development land-use to another development land-use including a mixture of such uses, or
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