(1)

(a) In this section -

(i) "EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

"EEA state" means a state which is a contracting party to the EEA Agreement;

"qualifying dwelling", in relation to an individual, means a qualifying residence situated in the State;

"qualifying lender" has the meaning assigned to it by subsection (3);

"qualifying mortgage interest", in relation to an individual and a year of assessment, means the qualifying interest paid by the individual in the year of assessment in respect of a qualifying mortgage loan;

"qualifying mortgage loan", in relation to an individual, means a qualifying loan or loans secured by the mortgage of freehold or leasehold estate or interest in a qualifying dwelling, and

(ii) "appropriate percentage", "qualifying interest", "qualifying loan", "qualifying residence" and "relievable interest" have the same meanings, respectively, as they have in section 244.

(b) This section provides for a scheme whereby relief due under section 244 shall, in certain circumstances, be given by way of deduction at source ("the tax relief at source scheme") under subsection (2) (a) and in no other manner.

(2)