Section 234 | Introduction

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 an additional VAT liability or an additional VAT rebate accrues is given by section 549.