(1) In this section -
"designated area" means a designated area for the purposes of the Industrial Development Act, 1969;
"industrial development agency" means the Industrial Development Authority, Shannon Free Airport Development Company Limited or Údarás na Gaeltachta;
"qualifying building or structure" means a building or structure which is to be an industrial building or structure within the meaning of section 268(1)(d), and in respect of the provision of which expenditure was incurred before the 31st day of December, 1995, where a binding contract for the provision of the building or structure was entered into before the 31st day of December, 1990;
"qualifying machinery or plant" means machinery or plant, other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles, provided -
(a) on or after the 1st day of April, 1967, for use in any designated area, or
(b) on or after the 1st day of April, 1971, for use in any area other
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