(a) In this section -
"investment plan" means a plan of a company resident in the State -
(i) which involves the investment by the company or by a company associated with it of substantial permanent capital in the State for the purposes of the creation before a date specified in the plan of substantial new employment in the State in trading operations carried on or to be carried on in the State by the company or the company associated with it, and
(ii) which has been submitted before the commencement of its implementation to the Minister by the company for the purpose of enabling it to obtain relief under this section;
"the Minister" means the Minister for Finance;
"qualified company" means a company to which the Minister, following consultation with the Minister for Enterprise and Employment, has before 15 February 2001 given a certificate, which certificate has not been revoked, under subsection (2);
"qualified foreign trading activities" means trading activities carried on by a
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