Part 9 of the Principal Act is hereby amended -

(a) in section 268 -

(i) in subsection (1) -

(I) in paragraph (e), by the substitution of "section 654," for "section 654, or", and

(II) by the insertion after paragraph (f) of the following paragraph:

"(g) for the purposes of a trade which consists of the operation or management of a nursing home within the meaning of section 2 of the Health (Nursing Homes) Act, 1990, being a nursing home which is registered under section 4 of that Act, or",

and

(ii) in subsection (9) -

(I) in paragraph (b), by the deletion of "and",

(II) in paragraph (c), by the substitution of "1992," for "1992.", and

(III) by the insertion after paragraph (c) of the following paragraph:

"(d) by reference to paragraph (g), as respects capital expenditure incurred on or after the 3rd day of December, 1997, and",

(b) in section 272 -