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Finance (No. 2) Act 2023
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- UK Public General Acts
- 2023 c. 30
- Schedule 23
- Paragraph 11
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CAA 2001U.K.
11In the following provisions of Part 2 (plant and machinery allowances)—
(a)section 39,
(b)sections 45O to 45R,
(c)section 46(1), and
(d)section 52(3),
for “freeport tax site” and for “freeport tax sites” (in each place) substitute “special tax site” and “special tax sites” respectively.
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