546 IntroductionU.K.
This section has no associated Explanatory Notes
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).