(1) The Principal Act is amended -
(a) in section 268 -
(i) in subsection (1) -
(I) by deleting "or" where it last occurs in paragraph (k) and by substituting "centre, or" for "centre," in paragraph (l), and
(II) by inserting the following after paragraph (l):
"(m) for the purposes of a trade which consists of the operation or management of a qualifying specialist palliative care unit,",
(ii) by inserting the following after subsection (1D):
"(1E) 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) (m) 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 unit concerned either as an employee or director or in any other capacity, or
(d) a property developer (within the meaning of section 843A) or a person who is connected with the property developer, in the case where either of such persons
…