Paragraph 3 FA 2003

United Kingdom

In section 81—

(a)

in subsection (1A)(aa), for “freeport tax sites” substitute “special tax sites”, and

(b)

in subsection (1B)(eb)—

(i)

for “freeport tax sites” substitute “special tax sites”, and

(ii)

for “qualifying freeport land” substitute “qualifying land”.