# Capital Allowances Act 2001, Section 360T: Introduction


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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/360T (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-360T
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.