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Legislation

Capital Allowances Act 2001

Crossheading Additional VAT liability

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Section 235 Additional VAT liability treated as qualifying expenditure
Section 236 Additional VAT liability generates first-year allowance or annual investment allowance
Section 237 Exceptions to section 236

Chapter 18 Additional VAT liabilities and rebates
Crossheading Additional VAT liability

Crossheading Additional VAT liability

From legislation.gov.uk

Contents

Section 235 Additional VAT liability treated as qualifying expenditure
Section 236 Additional VAT liability generates first-year allowance or annual investment allowance
Section 237 Exceptions to section 236