Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards
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