(1) In this section -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section;
"commencement date" means the day on which section 62 of the Finance Act, 1998, comes into operation;
"the Minister" means the Minister for Communications, Energy and Natural Resources;
"new ordinary shares" means new ordinary shares forming part of the ordinary share capital of a qualifying company which, throughout the period of five years commencing on the date such shares are issued, carry no present or future preferential right to dividends, or to a company's assets on its winding up, and no present or future preferential right to be redeemed;
"qualifying company" means a company which -
(a) is incorporated in the State,
(b) is resident in the State and not resident elsewhere, and
(c) exists solely for the purposes of undertaking a qualifying energy project;
"qualifying energy project" means a renewable energy project in respect o
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