Paragraph 2
In 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. ”
In 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. ”