The chargeU.K.
2(1)There is an anti-forestalling charge to value added tax on any pre-change supply which—U.K.
(a)is treated as taking place on or after 21 March 2012, and
(b)is a supply linked to the post-change period (see paragraph 4).
(2)“Chargeable pre-change supply” means a supply to which sub-paragraph (1) applies.
(3)An anti-forestalling charge to value added tax under this Schedule is to be treated for all purposes as if it were value added tax charged in accordance with VATA 1994.