{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-546",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-546.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/546",
  "kind": "section",
  "number": "546",
  "heading": "Introduction",
  "text": "This Chapter has effect for the interpretation of, and for otherwise supplementing—\n(a) Chapter 18 of Part 2 (plant and machinery allowances: additional VAT liabilities and rebates),\n(aa) Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ba) Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),\n(c) Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/546",
    "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."
}