Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Part 12: Supplementary provisions
Chapter 2: Additional VAT liabilities and rebates: interpretation, etc.
Section 551: Supplementary

1919.This section is based on section 159A(6) and part of section 159A(7) of CAA 1990. It provides definitions of terms used in the Chapter.