http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/22

SCHEDULES

SCHEDULE 22Capital allowances for freeport tax sites

PART 2Structures and buildings allowances

12

In section 270IA(4) (evidence of qualifying expenditure etc), after subsection (4) insert—

5
Where the qualifying expenditure described in subsection (4)(b) consists of or includes freeport qualifying expenditure (as defined in section 270BNA), a statement is not an allowance statement unless it states the amount of the freeport qualifying expenditure.