SCHEDULES
SCHEDULE 27Anti-forestalling charge to VAT
PART 3Administration and interpretation
Adjustment of contracts following the VAT change
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.