2(1)In section 7 of the 1968 Act (definition of “industrial building or structure”), after subsection (3A) there shall be inserted—
“(3B)A road on an industrial estate shall be treated as used for the purposes of a trade which falls within subsection (1) above if the buildings and structures on the estate are used wholly or mainly for such purposes.”
(2)This paragraph shall have effect in relation to any chargeable period or its basis period ending on or after the day on which this Act is passed.