(1) In this Chapter and in Schedule 2 -
"accounting period" means a calendar year, or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 60;
"business use" has the same meaning that it has in Article 11 of the Directive;
"claimant" means a person claiming repayment under section 64;
"CN Code" means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 2001;
"Commissioners" means the Revenue Commissioners;
"consumer" means a person who receives electricity for consumption;
"Directive" means Council Directive No. 2003/96/EC of 27 October 2003;
"dwelling" means a premises or part of a premises used primarily as a residence;
"electricity" means electricity falling within CN Code 2716;
"electronic means" includes electrical, digital, magnetic, optical, electromagn
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