# Finance Act 2005, Paragraph 6


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),”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/6/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-6/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.