(1) In this section -
"property developer" means a person carrying on a trade which consists wholly or mainly of the construction or refurbishment of buildings or structures with a view to their sale;
"the Minister", except where the context otherwise requires, means the Minister for Enterprise, Trade and Employment;
"qualifying building" means a building or structure the site of which is wholly within an enterprise area and which is in use for the purposes of the carrying on of qualifying trading operations by a qualifying company, but does not include any part of a building or structure in use as or as part of a dwelling house;
"qualifying company" means a company -
(i) which has been approved for financial assistance under a scheme administered by Forfás, Enterprise Ireland, the Industrial Development Agency (Ireland) or údarás na Gaeltachta, or
(ii) which is engaged in a qualifying trading operation within the meaning of paragraph (c) of the definition of "qualifying trading
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