Paragraph 5
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% ”.
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% ”.