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Finance (No. 2) Act 2023
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- UK Public General Acts
- 2023 c. 30
- Schedule 23
- Paragraph 13
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CAA 2001U.K.
13In the following provisions of Part 2A (structures and building allowances)—
(a)section 270AA,
(b)Chapter 2A,
(c)section 270IA(5),
for “freeport qualifying expenditure”, in each place, substitute “special tax site qualifying expenditure”.
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