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Legislation

Capital Allowances Act 2001

Chapter 4 Additional VAT liabilities and rebates

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Section 446 Introduction
Section 447 Additional VAT liability treated as additional expenditure etc.
Section 448 Additional VAT rebate generates disposal value
Section 449 Effect on balancing charges of additional VAT rebates in earlier chargeable periods

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

Chapter 4 Additional VAT liabilities and rebates

From legislation.gov.uk

Contents

Section 446 Introduction
Section 447 Additional VAT liability treated as additional expenditure etc.
Section 448 Additional VAT rebate generates disposal value
Section 449 Effect on balancing charges of additional VAT rebates in earlier chargeable periods