- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8(1)This paragraph applies if, on the date on which an anti-forestalling charge under this Schedule becomes due (“the due date”), the person who is liable to pay the charge under paragraph 6 is not a taxable person.
(2)The anti-forestalling charge must be accounted for by that person in accordance with VATA 1994 (and regulations made under that Act) as if it were VAT due in the last period for which the person was required to make a return by or under VATA 1994.
(3)If an amount assessed as due by way of an anti-forestalling charge under this Schedule would (in the absence of this sub-paragraph) carry interest from a date earlier than the due date, it is to be treated as only carrying interest from the due date.
9(1)This paragraph applies where—
(a)a contract for the supply of goods or services is made before the date of the VAT change, and
(b)there is an anti-forestalling charge under this Schedule on the supply.
(2)The consideration for the supply is to be increased by an amount equal to the anti-forestalling charge, unless the contract provides otherwise.
10Regulations under paragraph 2A of Schedule 11 to VATA 1994 (VAT invoices) may make provision about the provision, replacement or correction of invoices in connection with an anti-forestalling charge under this Schedule.
11(1)Expressions used in this Schedule and in VATA 1994 have the same meaning in this Schedule as in that Act.
(2)In this Schedule “treated as taking place” means treated as taking place for the purposes of the charge to VAT.
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