Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

241No first-year allowance in respect of additional VAT liability
This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)one person (“B”) enters into a transaction with another person (“S”) which is a relevant transaction for the purposes of Chapter 17 (anti-avoidance), and

(b)a first-year allowance in respect of B’s expenditure under the relevant transaction is prohibited by section 217(1) or 223(1).

(2)A first-year allowance is not to be made in respect of any additional VAT liability incurred by B in respect of his expenditure under the relevant transaction.

(3)Any first-year allowance which is prohibited by subsection (2), but which has already been made, is to be withdrawn.

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