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

448  Additional VAT rebate generates disposal value

(1)     This section applies if—

(a)     a person has incurred qualifying expenditure, and

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

(2)     But this section does not apply if by the time the

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