[45O Expenditure on plant and machinery for use in freeport tax sites]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45O  Expenditure on plant and machinery for use in freeport tax sites]

[(1)     Expenditure incurred by a company on the provision of plant or machinery is first-year qualifying expenditure if conditions A to E are met.

(2)     Condition A is that the plant or machinery is for

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