Section 24.

1. Part 10 of the Taxes Consolidation Act, 1997, is amended by inserting the following after Chapter 10:

"Chapter 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation

372AK. Interpretation (Chapter 11).

In this Chapter -

'certificate of compliance' and 'certificate of reasonable cost' shall be construed, respectively, in accordance with section 372AM;

'conversion expenditure' shall be construed in accordance with section 372AN;

'eligible expenditure' shall be construed in accordance with section 372AN;

'existing building' has the same meaning as in section 372A;

'facade', in relation to a house, means the exterior wall of the house which fronts on to a street;

'guidelines', in relation to a house the site of which is wholly within the site of a qualifying park and ride facility, has the same meaning as in section 372U;

'house' includes any building or part of a building used or suitable for use as a dwelling and any outoffice, yard, garden or other land appurtenant to or usually enjoyed with that building or part of a building;

'lease', 'lessee' and 'lessor' have the same meanings, respectively, as in Chapter 8 of Part 4;

'Minister', except where the context otherwise requires, means the Minister for the Environment and Local Government;