(1) In this section -
'the Minister', except where the context otherwise requires, means the Minister for Enterprise and Employment;
'qualifying building' means a building or structure the site of which is wholly within an enterprise area and which is in use for the purposes of the carrying on of qualifying trading operations by a qualifying company, but does not include any part of a building or structure in use as, or as part of, a dwelling-house;
'qualifying company' means a company -
(a) which has been approved for financial assistance under a scheme administered by Forfás, Forbairt or the Industrial Development Agency (Ireland), and
(b) to which the Minister has given a certificate under subsection (2) which has not been withdrawn in accordance with the provisions of subsection (5) or (6);
'qualifying trading operations' means -
(a) the manufacture of goods within the meaning of Chapter VI of Part I of the Finance Act, 1980, or
(b) the rendering of services in the course of