Capital Allowances Act 2001

[F1 360T Introduction U.K.

For the purposes of this Chapter—

(a) “ additional VAT liability ” and “ additional VAT rebate ” have the meanings 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

F1 Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2