Corporation Tax Act 2010

Part 9 U.K. Oil activities

Regional development grants U.K.

60 U.K. In relation to accounting periods beginning before 1 April 2011—

(a) section 289(3)(b) has effect as if—

(i) “ , 3 ” were inserted after “Part 2”, and

(ii) “ , industrial buildings ” were inserted after “machinery”, and

(b) section 290(3) and (7) have effect as if “ , 3 ” were inserted after “Part 2”.