{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360T",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-360T.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/360T",
  "kind": "section",
  "number": "360T",
  "heading": "Introduction",
  "text": "For the purposes of this Chapter—\n(a) “ additional VAT liability ” and “ additional VAT rebate ” have the meanings given by section 547,\n(b) the time when—\n(i) a person incurs an additional VAT liability, or\n(ii) an additional VAT rebate is made to a person,\nis given by section 548, and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/360T",
    "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."
}