Section 546 Introduction
United Kingdom
This Chapter has effect for the interpretation of, and for otherwise supplementing—
Chapter 18 of Part 2 (plant and machinery allowances: additional VAT liabilities and rebates),
Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),
Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).
Annotations
Textual amendments
- F1
S. 546(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(13)
- F2
S. 546(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 12
- F3
S. 546(ba) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 6; S.I. 2007/949, art. 2