(1) In this section -
'Act of 1999' means the Electricity Regulation Act 1999;
'generate' has the same meaning as in the Act of 1999;
'micro-generation of electricity' means the use of renewable, sustainable or alternative forms of energy to generate electricity at a qualifying residence;
'qualifying person' means an individual who purchases electricity for own use;
'qualifying residence', in relation to a qualifying person for a year of assessment, means a residential premises situated in the State which is occupied by the qualifying person as his or her sole or main residence during the year of assessment and land which the qualifying person has for his or her own occupation and enjoyment with that residence as its garden or grounds;
'residential premises' means a building or part of a building used as a dwelling;
'renewable, sustainable or alternative forms of energy' has the same meaning as in the Act of 1999;
'relevant period' means the period commencing on 1 January 2022 and endi
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