Part 3A

Business Premises Renovation Allowances
Chapter 10

ADDITIONAL VAT LIABILITIES AND REBATES

Introduction
360T
For the purposes of this Chapter—
a
“
additional
VAT
liability
” and “
additional
VAT
rebate
” have the meanings 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.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2