(1) For the purposes of this Chapter, but subject to subsection (3), 'qualifying expenditure' means expenditure incurred by an individual on -
(a) the construction of, conversion into, or, as the case may be, refurbishment of a qualifying premises, and
(b) in the case of a qualifying premises the site of which is wholly within a qualifying town area, the refurbishment of a facade,
where the qualifying premises is a qualifying owner-occupied dwelling in relation to the individual, after deducting from that amount of expenditure any sum in respect of or by reference to -
(i) that expenditure,
(ii) the qualifying premises, or
(iii) the construction, conversion or, as the case may be, refurbishment work in respect of which that expenditure was incurred,
which the individual has received or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority.
(2) For the purposes of this section, 'qualifying owner-occupied dwellin
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