(1) In this section -
"approved institution" means -
(a) an institution of higher education within the meaning of section 1 of the Higher Education Authority Act, 1971, or
(b) an institution in the State in receipt of public funding which provides courses to which a scheme approved by the Minister for Education and Science under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies, or
(c) any body engaged in the provision of third level health and social services education or training which is approved by the Minister for Health and Children for the purposes of this section and is in receipt of public funding in respect of the provision of such education or training;
"qualifying expenditure" means capital expenditure incurred on -
(a) the construction of a qualifying premises, or
(b) the provision of machinery or plant,
which -
(i) in the case of an institution referred to in paragraph (a) or (b) of the definition of 'approved institution', is, following the rece
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