(1) In this section 'building or structure to which this section applies' means a building or structure -
(a) the site of which is wholly within a qualifying mid-Shannon area,
(b) which is in use as a holiday camp -
(i) registered in the register of holiday camps kept under the Tourist Traffic Acts 1939 to 2003, and
(ii) which meets the requirements of the relevant guidelines in relation to the types of amenities and facilities that need to be provided in a holiday camp for the purposes of this Chapter,
(c) in relation to which the following data has been provided to the mid-Shannon Tourism Infrastructure Board for onward transmission to the Minister and the Minister for Finance:
(I) the amount of the capital expenditure actually incurred in the qualifying period on the construction or refurbishment of the building or structure, and
(II) where subsection (4) of section 372AW applies in relation to an accommodation building, the amount of such expenditure which is eligible for ce
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