Law of Value-Added Tax, Finance Act 2016 (Volume 1)
[Section 12E
Capital goods scheme
12E.[(1) This section applies to capital goods-
(a) on the supply or development of which tax was chargeable to a taxable person who carries on a business in the...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.