The Principal Act is hereby amended -

(a) in section 409A (inserted by the Finance Act, 1998), by the insertion in paragraph (b) of the definition of "specified building" in subsection (1), after "section 843", of "or 843A", and

(b) in Part 36, by the insertion after section 843 of the following section:

"843A. Capital allowances for buildings used for certain childcare purposes.

(1) In this section -

'pre-school child' and 'pre-school service' have the meanings respectively assigned to them by section 49 of the Child Care Act, 1991;

'qualifying expenditure' means capital expenditure incurred on or after the 2nd day of December, 1998, on the construction, conversion or refurbishment of a qualifying premises;

'qualifying premises' means a building or structure which -

(a) apart from this section is not an industrial building or structure within the meaning of section 268, and

(b) is in use for the purposes of providing -

(i) a pre-school service, or

(ii) a pre-school service and a day-care or other service to cater for children other than pre-school children,