# Finance (No. 2) Act 2023, Paragraph 10: CAA 2001

Extent: E+W+S+N.I.

In section 3—
(a) in subsection (2ZZA), for “freeport tax sites” substitute “special tax sites”, and
(b) in subsection (2ZA)(b), for “freeport qualifying expenditure” substitute “special tax site qualifying expenditure”.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/23/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.