110. Additional VAT liabilities and rebates in general.

I.ÌýÌýÌýÌý Additional VAT Liabilities and Rebates

If a person has incurred qualifying expenditure1 ('the original expenditure') and incurs an additional VAT liability2 in respect of the original expenditure at a time when the plant or machinery is provided for the purposes of the qualifying activity3, the additional VAT liability is treated as qualifying expenditure