(1) In this section -
"hotel investment" means capital expenditure incurred either on the construction of, or the acquisition of a relevant interest in, a building or structure which is to be regarded as an industrial building or structure within the meaning of subsection (1)(d) of section 268, other than a building or structure to which subsection (3) of that section relates;
"hotel partnership" includes any syndicate, group or pool of persons, whether or not a partnership, through or by means of which a hotel investment is made;
"market value" shall be construed in accordance with section 548;
"member", in relation to a hotel partnership, includes every person who participates in that partnership or who has contributed capital, directly or indirectly, to that partnership;
"preferential terms", in relation to the acquisition of an interest referred to in subsection (3)(a)(i), means terms under which such interest is acquired for a consideration which, at the time of the acquisition, i
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