# Finance (No. 2) Act 2023, Paragraph 13: CAA 2001

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

In the following provisions of Part 2A (structures and building allowances)—
(a) section 270AA,
(b) Chapter 2A,
(c) section 270IA(5),
for “freeport qualifying expenditure”, in each place, substitute “special tax site qualifying expenditure”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/23/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.