2. (1) In this Order—

"the Act" means the Value-Added Tax Act, 1972;

"flat-rate farmer" has the meaning assigned to it by section 12A (2) of the Act;

"qualifying person" means a flat-rate farmer who has borne or paid tax in relation to outlay on the construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly for the purposes of a farming business, or on the fencing, drainage or reclamation of any land intended for use for the purposes of such a business;

"registered person" means a flat-rate farmer who is a taxable person referred to in subsection (1A) (c) or (2) (b) of section 8 of the Act and who is included on the register of taxable persons maintained by the Revenue Commissioners pursuant to section 9 of the Act;

"structure" includes a farmyard, a farm road and a concrete path adjacent to farm buildings;

"unregistered person" means a flat-rate farmer other than a registered person.

(2) In this Order a reference to a paragraph is to a paragraph of this Order, unless it is indicated that reference to some other provision is intended.