546 IntroductionU.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),
[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).
Textual Amendments
F1S. 546(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(13)
F2S. 546(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 12
F3S. 546(ba) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 6; S.I. 2007/949, art. 2