[45Q Exclusion of plant or machinery partly for use outside freeport tax sites]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45Q  Exclusion of plant or machinery partly for use outside freeport tax sites]

[(1)     This section applies if—

(a)     at the time when expenditure on plant or machinery is incurred, the company incurring it intends the plant or machinery to be used partly in an area which

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