# Finance Act 2021, 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%
”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/22/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.