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.