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(e) sections 764 and 765,

(4) This section shall, with the necessary modifications, apply in relation to Chapter 1 of Part 24 and sections 764 and 765 as if that Chapter and those sections were contained in this Part.

(ii) it appears with respect to the sale, or with respect to transactions of which the sale is one, that the sole or main benefit which apart from this section might have been expected to accrue to the parties or any of them was the obtaining of an allowance under this Part or under Chapter 1 of Part 24 or section 764 or 765.

(d) sections 764, 765 and 769,

(e) sections 764 and 765,

(c) section 764 or 765,

763 Interpretation (sections 764 and 765).

(2) In sections 764 and 765—

(5) For the purposes of sections 764 and 765, expenditure shall not be regarded as incurred by a person in so far as it is or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any person other than the first-mentioned person.

(6) The same expenditure shall not be taken into account for any of the purposes of section 764 or 765 in relation to more than one trade.

(iii) which qualifies for an allowance under section 764,

(12) Section 764 shall apply as if subsection (1)(b) were deleted and subsection (2) shall be construed accordingly.