(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 (j) and by substituting "clinic, or" for "clinic," in paragraph (k), and
(II) by inserting the following after paragraph (k):
"(l) for the purposes of a trade which consists of the operation or management of a qualifying mental health centre,",
(ii) by inserting the following after subsection (1B):
"(1C) In this section 'qualifying mental health centre' means a centre (within the meaning of section 62 of the Mental Health Act 2001) which -
(a) is an approved centre for the purposes of the Mental Health Act 2001,
(b) has the capacity to provide day-patient and out-patient services and accommodation on an overnight basis of not less than 20 in-patient beds,
(c) provides to the Health Service Executive relevant data, for onward transmission to the Minister for Health and Children and the Minister for Finance, in relation to -
(i) the
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