Capital Allowances Act 2001 s 345

s 345 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, and the time when, an additional VAT liability or an additional VAT rebate accrues are given by section 549.