# Finance Act 2021, Paragraph 4


In section 46(1) (general exclusions applying to first-year qualifying expenditure), at the end insert—
“
section 45O
(expenditure on plant and machinery for use in freeport tax sites).
”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/22/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.