Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 23 U.K. Freeports and investment zones: consequential amendments

FA 2003 U.K.

4 In section 81ZA—

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

(b) in subsection (3)(c), for “qualifying freeport land” substitute “qualifying land”.