(1) Section 31 of the Finance Act, 1991, is hereby amended -
(a) in subsection (1) -
(i) by the substitution for the definition of "qualifying asset" of the following:
"‘original lender’ and ‘originator’ have the meanings they have, respectively, in the definition of ‘qualifying asset’;
‘qualifying asset’ means -
(a) in the case of a qualifying company which is a qualified company (within the meaning of section 39B of the Finance Act, 1980), an asset -
(i) denominated in a foreign currency which consists of, or of an interest in or a contractual right to, any loan, lease, trade or consumer receiveable or other debt or receiveable whether secured or unsecured, and
(ii) of a person (hereafter in this section referred to as the ‘originator’), being any government, public or local authority, company or other body corporate which -
(I) is not resident in the State, and
(A) is not carrying on a trade in the State through a branch or agency, or
(B) is carrying on