# Finance Act 2012, Paragraph 9


(1) This paragraph applies where—
(a) a contract for the supply of goods or services is made before the date of the VAT change, and
(b) there is an anti-forestalling charge under this Schedule on the supply.
(2) The consideration for the supply is to be increased by an amount equal to the anti-forestalling charge, unless the contract provides otherwise.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.