# Corporation Tax Act 2010, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/60 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.