(1) In this section -
"appropriate percentage", in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
"installation" means the placing in position, including any necessary wiring, drilling, plastering or similar work, of a relevant alarm system;
"qualifying expenditure", in relation to a qualifying individual, means expenditure incurred in the qualifying period in connection with either or both the provision and installation of a relevant alarm system in a premises which is the qualifying individual's sole or main residence, but does not include any expenditure in so far as it is in respect of the repair, maintenance or monitoring of such an alarm system;
"qualifying individual", in relation to qualifying expenditure, means an individual who at the time the expenditure is incurred has attained the age of 65 years and who for the greater part of the year of assessment in which the expenditure is incurred lives alone;
"qualifying period"
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