- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
548Time when additional VAT liability or rebate is incurred or made
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Nodiadau Esboniadol
(1)The time when a person incurs an additional VAT liability or an additional VAT rebate is made to a person is the last day of the period—
(a)which is one of the periods making up the VAT period of adjustment applicable to the asset in question under the VAT capital items legislation, and
(b)in which the increase or decrease in use giving rise to the liability or rebate occurs.
(2)“VAT period of adjustment” means a period specified under the VAT capital items legislation by reference to which adjustments are made in respect of input tax.
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