Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: 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.U.K.
(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.
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