Paragraph 2

(1)

There is an anti-forestalling charge to value added tax on any pre-change supply which—

(a)

is treated as taking place on or after 21 March 2012, and

(b)

is a supply linked to the post-change period (see paragraph 4).

(2)

“Chargeable pre-change supply” means a supply to which sub-paragraph (1) applies.

(3)

An anti-forestalling charge to value added tax under this Schedule is to be treated for all purposes as if it were value added tax charged in accordance with VATA 1994.