Chapter 1 of Part 9 of the Principal Act is amended -

(a) in section 268, by inserting the following after subsection (2C):

 "(2D) For the purposes of this Part, a building or structure which is comprised in, and is in use as part of, premises which are registered in the register of caravan sites and camping sites kept under the Tourist Traffic Acts 1939 to 2003 shall, as respects capital expenditure incurred on or after 1 January 2008 on its construction (within the meaning of section 270), be deemed to be a building or structure in use for the purposes of the trade of hotel-keeping.",

(b) in section 272 -

(i) in subsection (3) -

(I) in paragraph (c), by substituting "paragraph (d), (da) or (db)" for "paragraph (d) or (da)", and

(II) by inserting the following after paragraph (da):