(1) In this section -

'conversion' in relation to a building, structure or house, has the meaning given to it in section 372AAB;

'eligible expenditure', means, notwithstanding section 279, capital expenditure incurred in the relevant qualifying period on the conversion or the refurbishment of a special qualifying premises after deducting from that amount of expenditure any sum in respect of or by reference to -

(a) that expenditure,

(b) the special qualifying premises, or

(c) the conversion work, or as the case may be, the refurbishment work in respect of which that expenditure was incurred,

which the person has received or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority, and for the purposes of giving relief under this section, any reference to expenditure being incurred shall include a reference to expenditure deemed under any provision of Part 9 to be incurred;

'house' has the meaning given to it in section 372AAB;