(1) In this section -
"qualifying expenditure", in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual in the specified period on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to - (a) that expenditure (b) the qualifying premises, or (c) the construction or, as the case may be, refurbishment work in respect of which that expenditure was incurred which the individual has received or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority;
"qualifying owner-occupied dwelling", in relation to an individual, means a qualifying premises the site of which is wholly within the Custom House Docks Area and which is first used, after the qualifying expenditu