# Capital Allowances Act 2001, Section 546: Introduction

Extent: E+W+S+N.I.

This Chapter has effect for the interpretation of, and for otherwise supplementing—
(a) Chapter 18 of Part 2 (plant and machinery allowances: additional VAT liabilities and rebates),
(aa) Chapter 7 of Part 2A (structures and buildings allowances: additional VAT liabilities and rebates),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ba) Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),
(c) Chapter 4 of Part 6 (research and development allowances: additional VAT liabilities and rebates).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/546 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-546
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.