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Finance Act 2012


1.Section 196 and Schedule 27 relate to the imposition of VAT on supplies of self storage and approved alterations to protected buildings from 1 October 2012. The section and Schedule introduce an anti-forestalling charge applying to such supplies if they are treated as taking place before 1 October 2012 for VAT purposes but the services are carried out or performed, or materials are incorporated into the building, on or after that date. The charge is treated as VAT and is due on 1 October 2012.

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