SCHEDULES
SCHEDULE 27Anti-forestalling charge to VAT
PART 2Liability and amount
Liability
6
(1)
An anti-forestalling charge under this Schedule on a chargeable pre-change supply—
(a)
is a liability of the supplier (subject to sub-paragraph (2)), and
(b)
becomes due on the date of the VAT change (rather than at the time of supply).
(2)
If, on the date on which the anti-forestalling charge becomes due, the person who would be liable to pay the charge under sub-paragraph (1)—
(a)
is not a taxable person, but
(b)
is treated as a member of a group under sections 43A to 43D of VATA 1994,
the anti-forestalling charge is a liability of the representative member of the group.