Part 12

Supplementary provisions
Chapter 2

Additional VAT liabilities and rebates: interpretation, etc.

Introduction
546
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),
aa
Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ba
Chapter 10 of Part 3A (business premises renovation allowances: additional
VAT
liabilities and rebates),
c
Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).
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
S. 546(ba) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 6; S.I. 2007/949, art. 2
S. 546(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 12
S. 546(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(13)