Section 345 | Introduction

For the purposes of this Chapter—^F1

(a)“additional VAT liability” and “additional VAT rebate” have the meaning given by section 547,^F1

(b)the time when—^F1

(i)a person incurs an additional VAT liability, or^F1

(ii)an additional VAT rebate is made to a person,^F1

is given by section 548, and

(c)the chargeable period in which, and the time when, an additional VAT liability or an additional VAT rebate accrues are given by section 549.^F1