{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-6.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/27/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) An anti-forestalling charge under this Schedule on a chargeable pre-change supply—\n(a) is a liability of the supplier (subject to sub-paragraph (2)), and\n(b) becomes due on the date of the VAT change (rather than at the time of supply).\n(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)—\n(a) is not a taxable person, but\n(b) is treated as a member of a group under sections 43A to 43D of VATA 1994,\nthe anti-forestalling charge is a liability of the representative member of the group.",
  "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/6",
    "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."
}