(1) In this section -
"multi-storey car park" means a building or structure consisting of 3 or more storeys wholly or mainly in use for the purpose of providing, for members of the public generally without preference for any particular class of person, on payment of an appropriate charge, parking space for mechanically propelled vehicles;
"qualifying premises" means a building or structure which -
(i) is constructed in the Temple Bar Area in the qualifying period, or
(ii) is an existing building or structure in the Temple Bar Area as on the 1st day of January, 1991, and is the subject of refurbishment in the qualifying period,
(b) apart from this section is not an industrial building or structure within the meaning of section 268, and
(i) is in use for the purposes of a trade or profession, or
(ii) whether or not it is so used, is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an a
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