SCHEDULES
SCHEDULE 9Transitionals and savings etc
Part 9Oil activities
Regional development grants
35
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”.