Chapter 2 Additional VAT liabilities and rebates: interpretation, etc.

1. 546Introduction
2. 547“Additional VAT liability” and “additional VAT rebate”
3. 548Time when additional VAT liability or rebate is incurred or made
4. 549Chargeable period in which, and time when, additional VAT liability or rebate accrues
5. 550Apportionment of additional VAT liabilities and rebates
6. 551Supplementary