# Finance (No. 2) Act 2023, Paragraph 3: FA 2003

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

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”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/23/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.