Part 6Research and development allowances
Chapter 4Additional VAT liabilities and rebates
446Introduction
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.