SCHEDULES
SCHEDULE 22Capital allowances for freeport tax sites
PART 2Structures and buildings allowances
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In section 270IA(4) (evidence of qualifying expenditure etc), after subsection (4) insert—
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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.