Part 1 First-Year Allowance for Plant and Machinery
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 16 Freeport Tax Site Reliefs: Provision about Regulations

Section 95

Part 1 First-Year Allowance for Plant and Machinery

1

Part 2 of CAA 2001 (plant and machinery allowances) is amended in accordance with paragraphs 2 and 3.

2

In section 45O (expenditure on plant and machinery for use in freeport tax sites), in subsection (7), for the entry relating to section 45R substitute “section 45R (effect

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