qualifying expenditure means an additional expenditure incurred in relation to construction of a building, alteration, renovation, extension or improvement of an existing building.

"qualifying expenditure" means an additional expenditure incurred in relation to construction of a building, alteration, renovation, extension or improvement of an existing building.
PU(A) 414/2009 - INCOME TAX (EXEMPTION) (NO 8) ORDER 2009
2. Interpretation