2. In this Order—

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972), and every enactment which is to be construed together with that Act;

"qualifying body" means—

(a) a research institution, or

(b) a university, college, school or similar educational body,

which conducts medical research in a laboratory;

"qualifying goods" means any new instrument or new appliance, excluding means of transport—

(a) in relation to which the amount on which tax is chargeable by virtue of the Act is £20,000 or more,

(b) which has been designed and manufactured for use in medical research, and

(c) which has been the subject of a recommendation by the Health Research Board that, having regard to the requirements of medical research in the State, a refund of tax under this Order would be appropriate.