9. (1) In this Article—

“review period” means a period of one year commencing on the date on which the tax referred to in Article 7 was incurred;

“review date” means the 28th day following the last day of the review period.

(2) A person who receives a refund of tax under this order shall, after the review period but on or before the review date, carry out a review to establish whether conditions in the order relating to entitlement to a refund have been met and where that person has, during the review period—

(a) disposed of the building or structure, or the land or the qualifying equipment referred to in Article 7, or

(b) used the building or structure or the land or the qualifying equipment referred to in Article 7 mainly for purposes other than a farming business,

he or she shall be liable to repay to the Revenue Commissioners the amount of the tax which was refunded and to pay interest due in accordance with section 114A (inserted by section 92 of the Finance Act 2012) of the Act.