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SCHEDULES
SCHEDULE 22
U.K.
Capital allowances for freeport tax sites
PART 1
U.K.
First-year allowance for plant and machinery
5
U.K.
In section 52(3) (amount of first-year allowances), in the Table, at the end insert—
“
Expenditure qualifying under section 45O (expenditure on plant and machinery for use in freeport tax sites)
100%
”
.