{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-2.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/27/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) There is an anti-forestalling charge to value added tax on any pre-change supply which—\n(a) is treated as taking place on or after 21 March 2012, and\n(b) is a supply linked to the post-change period (see paragraph 4).\n(2) “Chargeable pre-change supply” means a supply to which sub-paragraph (1) applies.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/2",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}