Finance (No. 2) Act 2023

FA 2003 U.K.

3 In section 81—

(a) in subsection (1A)(aa), for “freeport tax sites” substitute “special tax sites”, and

(b) in subsection (1B)(eb)—

(i) for “freeport tax sites” substitute “special tax sites”, and

(ii) for “qualifying freeport land” substitute “qualifying land”.