(1) In this section -
'pre-school child' and 'pre-school service' have the meanings respectively assigned to them by section 49 of the Child Care Act, 1991;
'property developer' means a person carrying on a trade which consists wholly or mainly of the construction or refurbishment of buildings or structures with a view to their sale;
'qualifying expenditure' means capital expenditure incurred on the construction, conversion or refurbishment of a qualifying premises;
'qualifying period' means the period commencing on 1 December 1999 and ending -
(a) on 30 September 2010, or
(b) where subsection (6)(a) applies, on 31 March 2011, or
(c) where subsection (6)(b) applies, on 31 March 2012;
'qualifying premises' means a building or structure which -
(a) apart from this section is not an industrial building or structure within the meaning of section 268, and
(b) is in use for the purposes of providing -
(i) a pre-school service, or
(ii) a pre-school service and a day-care or other service to c
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