F1Part 3ABusiness Premises Renovation Allowances
Annotations:
Amendments (Textual)
Chapter 10 ADDITIONAL VAT LIABILITIES AND REBATES
360Y Additional VAT rebates and writing off qualifying expenditure
If an additional VAT rebate is made in respect of qualifying expenditure, an amount equal to the rebate is written off at the time when the rebate accrues.
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