LiabilityU.K.
6(1)An anti-forestalling charge under this Schedule on a chargeable pre-change supply—U.K.
(a)is a liability of the supplier (subject to sub-paragraph (2)), and
(b)becomes due on the date of the VAT change (rather than at the time of supply).
(2)If, on the date on which the anti-forestalling charge becomes due, the person who would be liable to pay the charge under sub-paragraph (1)—
(a)is not a taxable person, but
(b)is treated as a member of a group under sections 43A to 43D of VATA 1994,
the anti-forestalling charge is a liability of the representative member of the group.