(1) In this section -
'qualifying capital items' means the items specified in column (1) of the Table in Part 2 of Schedule 35A meeting the description specified in column (2) of that Table opposite the reference to those items in column (1);
'qualifying expenditure' means capital expenditure incurred during the relevant period on the provision or construction, as the case may be, of qualifying capital items;
'relevant period' means the period commencing on 1 January 2023 and ending on 31 December 2025;
'relevant regulation' means Article 7 of the European Union (Good Agricultural Practice for Protection of Waters) Regulations 2022 (S.I. No. 113 of 2022);
'relevant tax', in relation to a person, means -
(a) where the person is a company, any corporation tax, and
(b) where the person is not a company, any contributions paid under the Social Welfare Consolidation Act 2005, income tax or universal social charge;
'Rescuing and Restructuring Guidelines' means the Communication from the Comm
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