[360T Introduction]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 10
Additional VAT Liabilities and Rebates]

[360T Ìý±õ²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô±Õ

[For the purposes of this Chapter—

(a)     “additional VAT liability†and “additional

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