4U.K.In section 46(1) (general exclusions applying to first-year qualifying expenditure), at the end insert—
| “section 45O | (expenditure on plant and machinery for use in freeport tax sites).” |
4U.K.In section 46(1) (general exclusions applying to first-year qualifying expenditure), at the end insert—
| “section 45O | (expenditure on plant and machinery for use in freeport tax sites).” |