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Finance (No. 2) Act 2023

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CAA 2001U.K.

12In section 45Q—

(a)in subsection (1)(b), for “the “non-freeport part” of” substitute “the “non-qualifying part” of”, and

(b)in subsections (2) and (3), for “non-freeport part” substitute “non-qualifying part”.

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