# Capital Allowances Act 2001, Section 351: Additional VAT rebates and writing off qualifying expenditure


If an additional VAT rebate is made in respect of qualifying expenditure, an amount equal to the rebate is written off at the time when the rebate accrues.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/351 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-351
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.