- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
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Capital Allowances Act 2001
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Rhagor o Adnoddau
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Point in time view as at 22/03/2001.
Changes to legislation:
Capital Allowances Act 2001, Section 547 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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547“Additional VAT liability” and “additional VAT rebate”U.K.
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adran has no associated
Nodiadau Esboniadol
(1)“Additional VAT liability” means an amount which a person becomes liable to pay by way of adjustment under the VAT capital items legislation in respect of input tax.
(2)“Additional VAT rebate” means an amount which a person becomes entitled to deduct by way of adjustment under the VAT capital items legislation in respect of input tax.
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