# Capital Allowances Act 2001, Section 233: Additional VAT liabilities and rebates


This Chapter needs to be read with sections 241 to 245 (provision for cases where a person involved in a relevant transaction or a sale and finance leaseback incurs an additional VAT liability or receives an additional VAT rebate).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/233 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-233
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.