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”.
(1) If article 10 of the 2009 Order applies, section 225T(5) of ITTOIA 2005 has effect at times before 1 April 2012 as if for “4” there were substituted “ 6 ” . (2) In sub-paragraph (1) “ the 2009 Order ” means the Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009 (S.I. 2009/403).
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