(1) In this section -
'active partner', in relation to a partnership trade, means a partner who works for the greater part of his or her time on the day-to-day management or conduct of the partnership trade;
'industrial development agency' means the Industrial Development Agency (Ireland);
'partnership trade' and 'several trade' have the same meanings, respectively, as in Part 43;
'specified building' means -
(a) a building or structure which is or is to be an industrial building or structure by reason of its use or its deemed use for a purpose specified in section 268(1), and
(b) any other building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax under Chapter 1 of Part 9 by virtue of Part 10 or section 843 or 843A,
but does not include a building or structure -
(i) which is or is deemed to be an industrial building or structure by reason of its use for the purposes specified in section 268(1)(d), or
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