Finance Act, 2000

Amendment of section 268 (meaning of “industrial building or structure”) of Principal Act.

36.—Section 268 of the Principal Act is amended in subsection (1) by the substitution of the following for paragraph (i):

‘(i) for the purposes of a trade which consists of the operation or management of a convalescent home for the provision of medical and nursing care for persons recovering from treatment in a hospital, being a hospital that provides treatment for acutely ill patients, and in respect of which convalescent home the health board in whose functional area the convalescent home is situated, is satisfied that the convalescent home satisfies the requirements of sections 4 and 6 of the Health (Nursing Homes) Act, 1990 , and any regulations made under section 6 of that Act as if it were a nursing home within the meaning of section 2 of that Act.”.