Adjustment of contracts following the VAT change
This section has no associated Explanatory Notes
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.