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Capital Allowances Act 2001
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Changes over time for: Section 270GA
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- 05/07/2019- Amendment
- 06/04/2024
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 270GA.
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[F1270GAIntroductionU.K.
This section has no associated Explanatory Notes
For the purposes of this Chapter—
(a)“additional VAT liability” and “additional VAT rebate” have the meaning given by section 547,
(b)the time when—
(i)a person incurs an additional VAT liability, or
(ii)an additional VAT rebate is made to a person,
is given by section 548, and
(c)the chargeable period in which, and the time when, an additional VAT liability or an additional VAT rebate accrues are given by section 549.]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2
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