(a) In this section -
(i) "EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;
"EEA state" means a state which is a contracting party to the EEA Agreement;
"qualifying dwelling", in relation to an individual, means a qualifying residence situated in the State;
"qualifying lender" has the meaning assigned to it by subsection (3);
"qualifying mortgage interest", in relation to an individual and a year of assessment, means the qualifying interest paid by the individual in the year of assessment in respect of a qualifying mortgage loan;
"qualifying mortgage loan", in relation to an individual, means a qualifying loan or loans secured by the mortgage of freehold or leasehold estate or interest in a qualifying dwelling, and
(ii) "appropriate percentage", "qualifying interest", "qualifying loan", "qualifying residence" and "relievable interest" have the same meanings, respectively, as
…