Paragraph 35
In relation to periods of account (within the meaning given by section 6 of CAA 2001) beginning before 6 April 2011—
(a)
section 225K(3)(b) of ITTOIA 2005 has effect as if—
(i)
“ , 3 ” were inserted after “Part 2”, and
(ii)
“ , industrial buildings ” were inserted after “machinery”, and
(b)
section 225L(3) and (7) of that Act have effect as if “ , 3 ” were inserted after “Part 2”.