Deduction for additional VAT liability on capital expenditure Deduction for additional VAT liability on capital expenditure United Kingdom 12Paragraph 12 Notes on Schedule 14 Textual amendments F1 Sch. 14 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4 Deduction for additional VAT liability on capital expenditure