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

(a) in section 274 -

(i) in subsection (1)(b), by substituting "Notwithstanding paragraph (a) and subsection (2A)(b)" for "Notwithstanding paragraph (a)", and

(ii) by inserting the following after subsection (2) -

"(2A)

(a) In this subsection 'relevant facility' means a building or structure which -

(i) is in use for the purposes of a trade referred to in paragraph (g) of section 268(1),

(ii) is in use as a qualifying residential unit (within the meaning of section 268(3A)) which, by virtue of section 268(3B), is deemed to be a building or structure referred to in subparagraph (i),

(iii) is in use for the purposes of a trade referred to in paragraph (i) of section 268(1),

(iv) is in use for the purposes of a trade referred to in paragraph (j) of section 268(1),

(v) is in use for the purposes of a trade referred to in paragraph (l) (as inserted by the Finance Act 2006) of section 268(1), or