549 Chargeable period in which, and time when, additional VAT liability or rebate accrues
Capital Allowances Act 2001 (2001 c 2) | Legislation

549  Chargeable period in which, and time when, additional VAT liability or rebate accrues

(1)     The chargeable period in which, and the time when, an additional VAT liability or additional VAT rebate accrues is set out in the Table.

TABLE
ACCRUAL OF VAT LIABILITIES AND REBATES
CircumstancesChargeable periodTime of accrual
The
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