Green freeports relief 2
1
The Act is amended as follows.
2
In section 27(1) (reliefs), after “schedule 16C (lighthouses relief)”, insert—
schedule 16D (green freeports relief).
3
In section 33 (further return where relief withdrawn)—
a
the word “or” at the end of subsection (1)(e) is repealed,
b
after subsection (1)(f) insert—
or,
g
Part 4 of schedule 16D (green freeports relief).
c
after subsection (4)(f) insert—
g
in relation to the withdrawal of relief under schedule 16D, an event mentioned in paragraph 8(1) of that schedule.
4
In section 58 (connected persons), after paragraph (ha) insert—
hb
schedule 16D,
5
After schedule 16C (lighthouses relief) insert schedule 16D contained in the schedule of this Order.
6
In schedule 19 (leases), in paragraph 27(3) (cases where assignation of lease treated as grant of lease), after sub-paragraph (f) insert—
g
schedule 16D (green freeports relief).