372AY. Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities.

(1) In this section 'qualifying premises' means a building or structure -

(a) the site of which is wholly within a qualifying mid-Shannon area,

(b) which apart from this section is not an industrial building or structure within the meaning of section 268 or deemed to be such a building or structure,

(c) which is in use for the purposes of the operation of one or more qualifying tourism infrastructure facilities,

(d)

(i) subject to subparagraph (ii), which does not include a building or structure or part of a building or structure which is a licensed premises (as defined in section 2 of the Intoxicating Liquor Act 1988), but

(ii) which may include a building or structure or part of a building or structure which is a restaurant (as defined in section 6 of the Intoxicating Liquor Act 1988) in relation to which -

(I) a wine retailer's on-licence, within the meaning of the Finance (1909-10) Act 1910, is currently in force, or

(II) a special restaurant licence, within the meaning of the Int

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