2In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the end insert—
| “section 45O | expenditure on plant and machinery for use in freeport tax sites.” |
2In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the end insert—
| “section 45O | expenditure on plant and machinery for use in freeport tax sites.” |