# Finance Act 2012, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.