(1) In this section "qualifying premises" means a building or structure the site of which is wholly within the site of a qualifying park and ride facility and -

(a) in respect of which the relevant local authority gives to the person constructing or refurbishing the premises a certificate in writing stating that it is satisfied that the premises and the activity to be carried on in the premises complies with the requirements laid down in the guidelines in relation to the development of commercial activity at a qualifying park and ride facility,

(b) which apart from this section is not an industrial building or structure within the meaning of section 268(1), and

(c)

(i) is in use for the purposes of the retailing of goods or the provision of services only within the State but excluding any building or structure in use -

(I) as offices, or

(II) for the provision of mail order or financial services,

or

(ii) is let on bona fide commercial terms for such use as is referred to in subparagraph (i) and for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,

but does not include any part of a building or structure in use as or as part of a dwelling house.