238 Additional VAT rebate generates disposal value
Capital Allowances Act 2001 (2001 c 2) | Legislation

Additional VAT rebate

238  Additional VAT rebate generates disposal value

(1)     This section applies if—

(a)     a person has incurred qualifying expenditure (“the original expenditure”),

(b)     an additional VAT rebate is made to the person in respect of the original expenditure,

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