Pearse Doherty (Donegal South West, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

Subsection 3 reads as follows: "shall apply only if the qualifying premises are comprised in the ground floor or basement [that is the commercial part of it] and qualifying expenditure (within the meaning of section 372AAB) is incurred on the upper floor or floors of the building". This states one must incur qualifying expenditure.