Chapter 1 of Part 9 of the Principal Act is amended -

(a) in section 268 -

(i) by inserting the following after subsection (2B):

"(2C) For the purposes of this Part, a building or structure (other than a building or structure which is in use for the purposes of the trade of hotel-keeping) which is in use as -

(a) a guest house and is registered in the register of guest houses kept under the Tourist Traffic Acts 1939 to 2003, or

(b) a holiday hostel and is registered in the register of holiday hostels kept under the Tourist Traffic Acts 1939 to 2003,

shall, as respects capital expenditure incurred on or after 3 February 2005 on its construction (within the meaning of section 270), be deemed to be a building or structure in use for the purposes of the trade of hotel-keeping.",

(ii) in subsection (3), by substituting "a holiday camp registered in the register of holiday camps kept under the Tourist Traffic Acts 1939 to 2003" for "a holiday camp",

(iii) in subsection (12) -

(I) by substituting the following for paragraph (a):