Part 2 Liability and Amount
Finance Act 2012 (2012 c 14) | Legislation

Part 2 Liability 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

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