There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 13.
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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