SCHEDULES

SCHEDULE 22 U.K. Capital allowances for freeport tax sites

PART 3 U.K. Related amendments

CAA 2001 U.K.

17 U.K. After section 573 insert—

“573A Freeport tax sites

In this Act, “freeport tax site” means an area for the time being designated under section 113 of the Finance Act 2021.”