Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7

Part 12 U.K. Supplementary provisions

Chapter 2 U.K. Additional VAT liabilities and rebates: interpretation, etc.

546 Introduction U.K.

This Chapter has effect for the interpretation of, and for otherwise supplementing—

(a) Chapter 18 of Part 2 (plant and machinery allowances: additional VAT liabilities and rebates),

(b) Chapter 10 of Part 3 (industrial buildings allowances: additional VAT liabilities and rebates), and

(c) Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).