Capital Allowances Act 2001 s 546

s 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), (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ba) Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates), (c) Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).

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