SCHEDULES
SCHEDULE 22Capital allowances for freeport tax sites
PART 2Structures and buildings allowances
11
1
Section 270EB (multiple uses) is amended as follows.
2
In subsection (2), for “3%” substitute “
the relevant percentage
”
.
3
After subsection (3) insert—
3A
For the purposes of subsection (2), “the relevant percentage” means the percentage specified in section 270AA(5).