# Taxation (International and Other Provisions) Act 2010, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/35 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.