(1) In this section -

"qualifying premises" means a building or structure the site of which is wholly within a qualifying resort area and which -

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

(b) is in use for the purposes of the operation of one or more qualifying tourism facilities,

but does not include any part of a building or structure in use as or as part of a dwelling house, other than a tourist accommodation facility of the type referred to in the definition of "qualifying tourism facilities";

"qualifying tourism facilities" means -

(a) tourist accommodation facilities registered by the National Tourism Development Authority under Part III of the Tourist Traffic Act, 1939, or specified in a list published under section 9 of the Tourist Traffic Act, 1957, and

(b) such other classes of facilities as may be approved of for the purposes of this section by the Minister for Tourism, Sport and Recreation in consultation with the Minister for Finance.

(2)