449 Effect on balancing charges of additional VAT rebates in earlier chargeable periods
Capital Allowances Act 2001 (2001 c 2) | Legislation

449  Effect on balancing charges of additional VAT rebates in earlier chargeable periods

(1)     Section 442 (balancing charges) has effect subject to this section if—

(a)     an allowance is made to a person for a chargeable period (“the original period”) in respect of qualifying expenditure,

(b)     the person is required

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