Paragraph 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”.