(1) This section shall apply to a building or structure -

(a) which is -

(i) constructed in the Temple Bar Area in the qualifying period, or

(ii) an existing building or structure in the Temple Bar Area as on the 1st day of January, 1991, and is the subject of refurbishment in the qualifying period,

and

(b) which is to be an industrial building or structure by reason of its use for a purpose specified in paragraph (a) or (d) of section 268(1).

(2) Section 271 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if -

(a) in subsection (1) of that section the definition of "industrial development agency" were deleted,

(b) in subsection (2)(a)(i) of that section "to which subsection (3) applies" were deleted,