Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 446.
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.
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