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F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES

Annotations:
Amendments (Textual)

CHAPTER 7ADDITIONAL VAT LIABILITIES AND REBATES

Introduction

270GAIntroduction

For the purposes of this Chapter—

a

“additional VAT liability” and “additional VAT rebate” have the meaning given by section 547,

b

the time when—

i

a person incurs an additional VAT liability, or

ii

an additional VAT rebate is made to a person,

is given by section 548, and

c

the chargeable period in which, and the time when, an additional VAT liability or an additional VAT rebate accrues are given by section 549.