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.