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Legislation

Capital Allowances Act 2001

Chapter 18 Additional VAT liabilities and rebates

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Crossheading Introduction
Crossheading Additional VAT liability
Crossheading Additional VAT rebate
Crossheading Short-life assets: balancing allowance
Crossheading Anti-avoidance

Part 2 Plant and machinery allowances
Chapter 18 Additional VAT liabilities and rebates

Chapter 18 Additional VAT liabilities and rebates

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Additional VAT liability
Crossheading Additional VAT rebate
Crossheading Short-life assets: balancing allowance
Crossheading Anti-avoidance