[270GB Additional VAT liabilities]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Additional VAT liabilities]

[270GB  Additional VAT liabilities]

[(1)     This section applies if—

(a)     a person is entitled to an allowance under this Part by reference to qualifying expenditure incurred by that person, and

(b)     the person incurs an additional VAT liability in respect of the qualifying expenditure.

(2)     Subsection (3) applies for the purposes of calculating an allowance under this

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