Section 546 | Introduction

This Chapter has effect for the interpretation of, and for otherwise supplementing—

(a)Chapter 18 of Part 2 (plant and machinery allowances: additional VAT liabilities and rebates),

(aa)Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),^F1

(b)Repealed^F2

(ba)Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),^F3

(c)Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).