5U.K.In section 52(3) (amount of first-year allowances), in the Table, at the end insert—
| “Expenditure qualifying under section 45O (expenditure on plant and machinery for use in freeport tax sites) | 100%”. |
5U.K.In section 52(3) (amount of first-year allowances), in the Table, at the end insert—
| “Expenditure qualifying under section 45O (expenditure on plant and machinery for use in freeport tax sites) | 100%”. |