(1)Sections 11 to 14 contain further provision in connection with super-deductions and SR allowances.
(2)Section 11 contains provision that modifies the percentage that as a result of section 9(1)(b) would otherwise apply to—
(a)super-deduction expenditure incurred in a chargeable period that ends on or after 1 April 2023;
(b)an additional VAT liability accruing in a chargeable period that ends on or after 1 April 2023 that is regarded as super-deduction expenditure as a result of section 236(2) of CAA 2001 (additional VAT liability generates first-year allowance).
(3)Section 12 contains provision about the disposal of plant or machinery in respect of which a super-deduction was made and section 13 contains similar provision in relation to plant or machinery in respect of which an SR allowance was made.
(4)Section 14 contains provision about counteracting tax advantages in connection with super-deductions and SR allowances (but see also Chapter 17 of Part 2 of CAA 2001 which contains other provisions about anti-avoidance).
(5)Sections 11, 12 and 13 have effect as if they were contained in Chapter 5 of Part 2 of CAA 2001 (allowances and charges).
(6)In this section, and in sections 11 to 14—
“super-deduction expenditure” and “super-deduction” are to be construed in accordance with section 9(2);
“SR allowance expenditure” and “SR allowance” are to be construed in accordance with section 9(3);
“additional VAT liability” has the meaning given by section 547(1) of CAA 2001.