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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards
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35. Capital allowances for qualifying private hospitals.

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

(a) in section 268(2A) in the definition of "qualifying hospital" -

(i) by deleting "(within the meaning of the Tobacco (Health Promotion and Protection) Regulations, 1995 (S.I. No. 359 of 1995))",

(ii) in paragraph (f) -

(I) in subparagraph (xiii), by deleting "and",

(II) in subparagraph (xiv), by inserting "and" after "paediatric," and

(III) by inserting the following after subparagraph (xiv):

"(xv) mental health services (within the meaning of the Mental Health Act 2001),",

(iii) by inserting the following after paragraph (f):

"(fa) in the case of a building or structure which -

(i) is first used on or after 1 February 2007, or

(ii) where capital expenditure on the refurbishment of the building or structure is incurred, is, subsequent to the incurring of that expenditure, first used on or after 1 February 2007,

provides to the Health Service Executive relevant data, for onward transmission to the Minister for Health and Child

Comparing proposed amendment...