(1) In this section -
"industrial development agency" means the Industrial Development Authority, the Shannon Free Airport Development Company Limited or Údarás na Gaeltachta;
"appropriate chargeable period", in relation to any person who has incurred expenditure on the construction of a building or structure, means the chargeable period related to the expenditure or, if it is later, the chargeable period related to the event (which shall be regarded as an event within the meaning of section 321(2)(b)), where such event is -
(a) the commencement of the tenancy in a case in which the first use to which the building or structure is put is a use by a person occupying it by virtue of a tenancy to which the relevant interest is reversionary, or
(b) in a case to which subsection (2)(b)(ii) refers, the commencement of the tenancy to which the relevant interest is reversionary;
"relevant lease" means a lease to which the relevant interest is reversionary.
(a) Subject to the Tax Acts, whe
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