Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 270GA is up to date with all changes known to be in force on or before 07 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.
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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