(1) Chapter III of Part I of the Finance Act, 1984, is hereby amended -
(a) in section 11(1) -
(i) by the substitution of the following definition for the definition of "industrial development agency" (inserted by the Finance Act, 1990):
"'industrial development agency' means Forbairt, the Industrial Development Agency (Ireland), the Shannon Free Airport Development Company Limited or Údarás na Gaeltachta, as may be appropriate;",
(ii) by the deletion of the definition of "relevant company" (inserted by the Finance Act, 1993),
(iii) by the substitution of the following definition for the definition of "relevant employment" (inserted by the Finance Act, 1993):
"'relevant employment', in relation to a specified individual, means employment throughout the relevant period by the company in which the individual makes a relevant investment (being that individual's first such investment in that company) and where the individual is a full-time employee or full-time director of the compa