Paragraph 6 I1
In section 546 of CAA 2001 (interpretation of VAT provisions), before the “and” at the end of paragraph (b) insert—
“(ba)Chapter 10 of Part 3A (business premises renovation allowances: additional VAT liabilities and rebates),”.
Annotations
Commencement
- I1
Sch. 6 para. 6 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2