Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 23 U.K. Freeports and investment zones: consequential amendments

CAA 2001 U.K.

11 In the following provisions of Part 2 (plant and machinery allowances)—

(a) section 39,

(b) sections 45O to 45R,

(c) section 46(1), and

(d) section 52(3),

for “freeport tax site” and for “freeport tax sites” (in each place) substitute “special tax site” and “special tax sites” respectively.