Section 360T IntroductionF1
For the purposes of this Chapter—
(a)
“ additional VAT liability ” and “ additional VAT rebate ” have the meanings given by section 547,
(b)
the time when—
(i)
a person incurs an additional VAT liability, or
(ii)
an additional VAT rebate is made to a person,
is given by section 548, and
(c)
the chargeable period in which, and the time when, an additional VAT liability or an additional VAT rebate accrues are given by section 549.
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