(1) In this section -
'eligible person' means a person carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655;
'farming' has the same meaning as it has in Part 23, other than in section 664;
'Minister' means the Minister for Agriculture, Food and the Marine;
'qualifying certificate' means a certificate issued under subsection (4);
'qualifying equipment' means equipment of a type specified in column (1) of the table in Part 2 of Schedule 35 meeting the description specified in column (2) of that table opposite the reference to that equipment type in column (1) thereof;
'qualifying expenditure', in relation to an item of qualifying equipment, means the amount which, in the reasonable opinion of the Minister, is an appropriate purchase price;
'relevant tax', in relation to an eligible person -
(a) where the eligible person is a company, means any corporation tax, and
(b) where the eligible person is not a company, means any contributions pa
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