(1) In this section -
'active partner', in relation to a partnership trade, has the same meaning as in section 409A;
'partnership trade' and 'several trade' have the same meanings, respectively, as in Part 43;
'specified building' means a building or structure which is or is deemed to be an industrial building or structure by reason of its use for a purpose specified in section 268(1)(d) but does not include -
(a) any such building or structure (not being a building or structure in use as a holiday camp referred to in section 268(3)) -
(i) the site of which is wholly within any of the administrative counties of Cavan, Donegal, Leitrim, Mayo, Monaghan, Roscommon and Sligo but not within a qualifying resort area within the meaning of Chapter 4 of Part 10, and
(ii) in which the accommodation and other facilities provided meet a standard specified in guidelines issued by the Minister for Tourism, Sport and Recreation with the consent of the Minister for Finance,
and
(b) a building or struc
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