Of course it can. It makes no difference that originally it was a neutral territory. Its current status is a territory of the United States and therefore, with an IPC value of two,it can be a location where a minor industrial complex can be placed.
scotland and northern Ireland
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To be clear, you can move land units from Scotland to Northern Ireland without transport.
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@crazyivan_06 Sure can. The map has a piece of “Scotland” adjoining Ireland. And all of scotland is 1 land unit.
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@surfer thank you.