Seed Capital 'Qualifying'

Hi,

I am considering a new business and am researching the Seed Capital Relief scheme

http://www.revenue.ie/en/tax/it/leaflets/it15.html#section2

From this info I can't seem to find out what is a 'qualifying' business ? It refers to no certification being needed apart from a Tourist traffic business.

Can this mean that ANY new business that fits the criteria for location and share registers etc mentioned can qualify ?

Confused....

Bumping this. I'd also like to know a little more about this scheme. I just read about it on revenue.ie but I'm not sure exactly what the scheme entails? Is it a refund on taxes already paid or a tax exemption scheme?