60U.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”.