110. Additional VAT liabilities and rebates in general.

If a person has incurred qualifying expenditure1 ('the original expenditure') and incurs an additional VAT liability2 in respect of the original expenditure at a time when the plant or machinery is provided for the purposes of the qualifying activity3, the additional VAT liability is treated as qualifying expenditure which:


    (1)     is incurred on the same plant or machinery as the original expenditure; and


    (2)     may be taken into account in determining the person's available qualifying expenditure4 for the chargeable period5 in which the additional VAT liability accrues6.

If the original expenditure was first-year qualifying expenditure7, and the additional VAT liability