- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Rhagor o Adnoddau
Status:
Point in time view as at 22/03/2001.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 547.
Changes to Legislation
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547“Additional VAT liability” and “additional VAT rebate”U.K.
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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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