Capital Allowances Act 2001 (c. 2)

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),

(b) Chapter 10 of Part 3 (industrial buildings allowances: additional VAT liabilities and rebates), and

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