(1) Chapter 1 of Part 9 of the Principal Act is amended -
(a) in section 268 -
(i) in subsection (1) -
(I) by deleting "or" where it last occurs in paragraph (i) and by substituting "qualifying hospital, or" for "qualifying hospital," in paragraph (j), and
(II) by inserting the following after paragraph (j):
"(k) for the purposes of a trade which consists of the operation or management of a qualifying sports injuries clinic,",
(ii) by inserting the following after subsection (1A) (inserted by this Act):
"(1B) Where the relevant interest in relation to capital expenditure incurred on the construction of a building or structure in use for the purposes specified in subsection (1)(k) is held by -
(a) a company,
(b) the trustees of a trust,
(c) an individual who is involved in the operation or management of the qualifying sports injuries clinic concerned either as an employee or director or in any other capacity, or
(d) a property developer (within the meaning of section 372A), in the case
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