- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2022)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/04/2022.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 15B.
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15B.—(1) Where—
(a)an anti-forestalling charge is due under Schedule 27 to the Finance Act 2012 in relation to any supply,
(b)the person making the supply (“the supplier”) would have been required to provide the person to whom the supply is made (“the recipient”) with a VAT invoice under regulation 13 in respect of the supply at the time it was made had the supply been subject to the standard rate of VAT at that time, and
(c)where the supply has been included in a VAT invoice, the supplier has not included the anti-forestalling charge in that VAT invoice,
the supplier shall, within 45 days after the date when the anti-forestalling charge becomes due, provide the recipient with an invoice headed “Anti-forestalling charge invoice” and containing the particulars specified in paragraph (2) or (3) as appropriate.
(2) Where the supply has not been included in a VAT invoice, the particulars are the particulars required in regulation 14.
(3) Where the supply has been included in a VAT invoice which does not include the anti-forestalling charge, the particulars are—
(a)the identifying number and date of issue of the anti-forestalling charge invoice,
(b)the amount of the anti-forestalling charge to VAT,
(c)the name, address and registration number of the supplier,
(d)the name and address of the recipient, and
(e)the identifying number and date of issue of the VAT invoice in which the supply was previously included.]
Textual Amendments
F1Reg. 15B inserted (1.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(1), 9
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