Part III SCIENTIFIC RESEARCH United Kingdom Deduction for additional VAT liability on capital expenditure Charge in respect of additional VAT rebate on capital expenditure Notes on Schedule 14 Textual amendments F1 Sch. 14 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4 Part III