- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Capital Allowances Act 2001
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236 Additional VAT liability generates first-year allowanceU.K.
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Nodiadau Esboniadol
(1)Subsection (2) applies if—
(a)the original expenditure was first-year qualifying expenditure, and
(b)the additional VAT liability is incurred at a time when the plant or machinery is provided for the purposes of the qualifying activity.
(2)The additional VAT liability is to be regarded for the purposes of this Part as first-year qualifying expenditure which—
(a)is incurred on the same plant or machinery and is the same type of first-year qualifying expenditure as the original expenditure, and
(b)entitles the person incurring the liability to a first-year allowance for the chargeable period in which the liability accrues.
(3)Subsections (3) and (4) of section 52 apply to first-year qualifying expenditure constituted by the additional VAT liability as they apply to other first-year qualifying expenditure.
(4)This section is subject to sections 237 and 241.
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