(1) In this section -
"food processing trade" means a trade which consists of or includes the manufacture of processed food;
"processed food" means goods manufactured in the State in the course of a trade by a company, being goods which -
(a) are intended for human consumption as a food, and
(b) have been manufactured by a process involving the use of machinery or plant whereby the goods produced by the application of that process differ substantially in form and value from the materials to which the process has been applied and whereby, without prejudice to the generality of the foregoing, the process does not consist primarily of -
(i) the acceleration, retardation, alteration or application of a natural process, or
(ii) the application of methods of preservation, pasteurisation or any similar treatment;
"qualifying machinery or plant" means machinery or plant used solely in the course of a process of manufacture whereby processed food is produced.
(2) Subject to subsection (3), expe
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