Schedules

SCHEDULE 2Transitionals and savings etc

Part 9Oil activities

Regional development grants

60

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”.