As of 6 April 1997 this text has repealed

(1) In this section -

"qualifying expenditure", in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to that expenditure, or in respect of or by reference to the qualifying premises or the construction or, as the case may be, refurbishment work in respect of which it was incurred, which the individual has received, or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority;

"qualifying owner-occupied dwelling", in relation to an individual, means a qualifying premises which is first used, after the qualifying expenditure has been incurred, by such an individual as that individual’s only or main residence;

"qualifying premises", in relation to the incurring of qualifying expenditure, means, subject to subsections (2) and (3) of section 58, a house -

(a) the site of which is wholly within a qualifying area,

(b) which is used solely as a dwelling,