Chapter 4 of Part 12 of the Principal Act is amended by inserting the following after section 409B:
(1) In this section -
'approved building', 'the Minister' and 'qualifying expenditure' have, respectively, the meaning assigned to each of them by section 482(1) (a);
'the claimant' has the meaning assigned to it by section 482(2) (a);
'eligible charity' has the meaning assigned to it by paragraph 1 of Part 3 of Schedule 26A;
'ownership interest', in relation to a building, means an estate or interest in a building which would entitle the person who holds it, to make a claim under section 482 as owner of the building;
'relevant determinations', in relation to a building, means the determinations made by the Minister and the Revenue Commissioners, respectively, in accordance with section 482(5) (a).
(2) For purposes of this section, a scheme shall be a passive investment scheme, in relation to a building, in any case where -
(a) an ownership interest, in relation to the building,
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