SCHEDULES
SCHEDULE 27Anti-forestalling charge to VAT
PART 1Anti-forestalling charge to VAT
The charge
2
1
There is an anti-forestalling charge to value added tax on any pre-change supply which—
a
is treated as taking place on or after 21 March 2012, and
b
is a supply linked to the post-change period (see paragraph 4).
2
“Chargeable pre-change supply” means a supply to which sub-paragraph (1) applies.
3
An anti-forestalling charge to value added tax under this Schedule is to be treated for all purposes as if it were value added tax charged in accordance with VATA 1994.