Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

In that section, subsection 3 is being deleted and includes the following requirement: "In the case of a qualifying premises comprised in a Georgian house [which was subsequently changed to a 'relevant house'], subsection (2) shall apply only if the qualifying premises are comprised in the ground floor or basement and qualifying expenditure (within the meaning of section 372AAB) is incurred on the upper floor or floors of the building, and in respect of which a deduction has been given, or would on due claim being made be given, under that section". That was the requirement to have work done on the living quarters in the relevant houses.