Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 9 U.K. Oil activities

Regional development grants U.K.

35 U.K. 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”.