Part 9 (as amended by the Finance Act, 1998) of the Principal Act is hereby amended -
(a) in section 268 -
(i) in subsection (1) -
(I) in paragraph (g), by the substitution of "section 4 of that Act," for "section 4 of that Act, or",
(II) in paragraph (h), by the substitution of "paragraph (f) relates, or" for "paragraph (f) relates," and
(III) by the insertion after paragraph (h) of the following paragraph:
"(i) for the purposes of a trade which consists of the operation or management of a convalescent home for the provision of medical and nursing care for persons recovering from treatment in a hospital, being a hospital that provides treatment for acutely ill patients, and in respect of which convalescent home the health board, in whose functional area the convalescent home is situated, gives a certificate in writing to the person operating or managing the convalescent home stating that it is satisfied that the convalescent home meets the requirements and standards set out in the gui
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