Section 477B of the Principal Act is amended -

(a) in subsection (1) -

(i) by substituting the following for the definition of "qualifying residence":

"'qualifying residence', in relation to an individual, means a residential premises situate in the State -

(a) which is owned by the individual and which is occupied by the individual as his or her only or main residence,

(b) which has previously been occupied as a residence and has been acquired by the individual for the purposes of occupation by the individual as his or her only or main residence on completion of the qualifying work and which is so occupied upon completion,

(c) which is owned by an individual and occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with by the individual, or

(d) which is owned by an individual and which is intended by the individual to be occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with by the individual and which is occupied by a tenant within 6 months of completion of the qualifying work;",

and

(ii) by inserting the following definitions:

"'rental unit' means -