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Chapter 10 ADDITIONAL VAT LIABILITIES AND REBATESF1

  1. 360TIntroduction
  2. 360UAdditional VAT liabilities and initial allowances
  3. 360VAdditional VAT liabilities and writing-down allowances
  4. 360WAdditional VAT liabilities and writing off initial allowances
  5. 360XAdditional VAT rebates and balancing adjustments
  6. 360YAdditional VAT rebates and writing off qualifying expenditure

Annotations

Textual amendments

F1

Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2