SCHEDULES
SCHEDULE 27Anti-forestalling charge to VAT
PART 1Anti-forestalling charge to VAT
Power to modify this Schedule
5
1
The Treasury may by order modify this Schedule for the purposes of preventing an anti-forestalling charge from arising, in the circumstances specified in the order, in relation to any description of supplies specified in the order.
2
An order under this paragraph may contain provision having retrospective effect.
3
An order under this paragraph is to be made by statutory instrument.
4
A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.