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.