C1

Part 12 Supplementary provisions

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

546 Introduction

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),

F3aa

Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),

F2b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1ba

Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),

c

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