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),
F1(aa)
Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),
F2(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(ba)
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).