# Finance Act 2012, Section 196: Changes to the categorisation of supplies


(1) Schedule 26 contains provision about the categorisation of supplies for the purposes of value added tax.
(2) Schedule 27 contains provision for an anti-forestalling charge to value added tax related to changes in the descriptions of exempt or zero-rated supplies.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/196 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.