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(a) (i) a planning application (not being an application for outline permission within the meaning of section 36 of the Planning and Development Act 2000), in so far as planning permission is required, in respect of the construction, conversion or refurbishment work on the building or structure represented by that expenditure, is made in accordance with the Planning and Development Regulations 2001 to 2003,

(c) where the construction, conversion or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) and—

(c) where the construction, conversion or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) and—

(a) (i) a planning application (not being an application for outline permission within the meaning of section 36 of the Planning and Development Act 2000), in so far as planning permission is required, in respect of the construction, conversion or refurbishment work on the building or structure represented by that expenditure, is made in accordance with the Planning and Development Regulations 2001 to 2003,

(ii) an acknowledgement of the application, which confirms that the application was received on or before 31 December 2004, is issued by the planning authority in accordance with article 26(2) of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001), and

(c) where the construction, conversion or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) and—

(b) (i) a planning application, in so far as planning permission was required, in respect of the construction, conversion or refurbishment work on the building or structure represented by that expenditure, was made in accordance with the Local Government (Planning and Development) Regulations 1994 (S.I. No. 86 of 1994), not being an application for outline permission within the meaning of article 3 of those regulations,

(e) a qualifying town area, means, subject to section 372AB, the period commencing on 1 April 2000 and ending on 31 December 2003 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 ,

(i) for the purposes of sections 372AP and (in so far as it relates to that section) section 372AS, the period commencing on 1 June 1998 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 , and

(b) the person referred to in paragraph (a) or, where the building or the part of the building is sold by that person, the person who is claiming a deduction under section 372AP or under section 372AR, as the case may be, can show that the condition in paragraph (a) was satisfied.

(ii) for the purposes of section 372AR and (in so far as it relates to that section) section 372AS, the period commencing on 6 April 1999 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 ,

(b) the person referred to in paragraph (a) or, where the building or the part of the building is sold by that person, the person who is claiming a deduction under section 372AP or under section 372AR, as the case may be, can show that the condition in paragraph (a) was satisfied.

(i) for the purposes of sections 372AP and (in so far as it relates to that section) section 372AS, the period commencing on 1 June 1998 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 , and

(ii) for the purposes of section 372AR and (in so far as it relates to that section) section 372AS, the period commencing on 6 April 1999 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 ,

(a) a qualifying urban area, means, subject to section 372B, the period commencing on 1 August 1998 and ending on—

(b) a qualifying street, means, subject to section 372BA, the period commencing on 6 April 2001 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 ,