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Finance Act 2012

Background Note

12.In his Budget Statement of 21 March 2012, the Chancellor announced changes to the VAT liability of grants of self storage of goods and approved alterations of protected buildings with effect from 1 October 2012. On 21 March 2012, the Exchequer Secretary to the Treasury, in a Written Ministerial Statement, explained that the Government would introduce anti-forestalling legislation to ensure that these liability changes have effect in relation to any supplies contracted for from 21 March 2012 and which are performed on or after 1 October 2012. (Protected buildings are listed buildings or scheduled monuments which are dwellings or are used for residential or charitable non-business purposes).

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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