SCHEDULES

SCHEDULE 9Transitionals and savings etc

Part 9Oil activities

Regional development grants

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In relation to periods of account (within the meaning given by section 6 of CAA 2001) beginning before 6 April 2011—

a

section 225K(3)(b) of ITTOIA 2005 has effect as if—

i

“ , 3 ” were inserted after “Part 2”, and

ii

“ , industrial buildings ” were inserted after “machinery”, and

b

section 225L(3) and (7) of that Act have effect as if “ , 3 ” were inserted after “Part 2”.