"expansion operations" in relation to a company, includes - (a) increases in production capacity for existing or directly related product lines of the company, and (b) the addition of support functions directly related to the existing trading operations of the company;
"industrial development agency" means - (a) the Industrial Development Authority in Ireland, (b) the Shannon Free Airport Development Company, (c) údarás na Gaeltachta, (d) the Industrial Development Agency, Ireland, (e) Forbairt, (f) Forfás, or (g) Enterprise Ireland;
"merchandise" means goods other than goods within the meaning of section 443;
"relevant accounting period" in relation to a trade carried on by a company which consists of or includes the manufacture of goods, means an accounting period or part of an accounting period of a company ending on or before - (a) where subsection (11) or (12) of section 443 applies, the 31st day of December, 2000, (b) in