{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-60",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-60.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/2/paragraph/60",
  "kind": "paragraph",
  "number": "60",
  "heading": null,
  "text": "In relation to accounting periods beginning before 1 April 2011—\n(a) section 289(3)(b) has effect as if—\n(i) “ , 3 ” were inserted after “Part 2”, and\n(ii) “ , industrial buildings ” were inserted after “machinery”, and\n(b) section 290(3) and (7) have effect as if “ , 3 ” were inserted after “Part 2”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/60",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}