# Finance Act 2012, Paragraph 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 charge becomes due, the person who would be liable to pay the charge under sub-paragraph (1)—
(a) is not a taxable person, but
(b) is treated as a member of a group under sections 43A to 43D of VATA 1994,
the anti-forestalling charge is a liability of the representative member of the group.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.