{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-235",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-235.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/235",
  "kind": "section",
  "number": "235",
  "heading": "Additional VAT liability treated as qualifying expenditure",
  "text": "(1) This section applies if a person—\n(a) has incurred qualifying expenditure (“the original expenditure”), and\n(b) incurs an additional VAT liability in respect of the original expenditure at a time when the plant or machinery is provided for the purposes of the qualifying activity.\n(2) The additional VAT liability is to be treated as qualifying expenditure—\n(a) which is incurred on the same plant or machinery as the original expenditure, and\n(b) which may be taken into account in determining the person’s available qualifying expenditure for the chargeable period in which the additional VAT liability accrues.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/235",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}