F1Part 3ABusiness Premises Renovation Allowances
Chapter 10 ADDITIONAL VAT LIABILITIES AND REBATES
360TIntroduction
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.