In section 13A(2) of FA 1994 (meaning of “relevant decision”), after
any decision by HMRC as to whether or not any person is
entitled to any repayment under section 5E, 8ZA or 26IA of
the Betting and Gaming Duties Act 1981 (double taxation
relief), or the amount of the repayment to which any person
The Table in paragraph 1 of Schedule 41 to FA 2008 (penalties: failure to
notify and certain VAT and excise wrongdoing) is amended as follows.
In the second column of the entry for general betting duty, for “paragraph
4(1) to (3) of Schedule 1 to BGDA 1981” substitute “paragraph 8(2) of
Schedule A1 to BGDA 1981 (obligation to notify reduction etc in qualifying
foreign tax) or paragraph 4(1) to (3) of Schedule 1 to that Act”.
In the second column of the entry for pool betting duty, for “paragraphs 4(2)
and 5(1) of Schedule 1 to BGDA 1981” substitute “paragraph 8(2) of Schedule
A1 to BGDA 1981 (obligation to notify reduction etc in qualifying foreign
tax) or paragraphs 4(2) and 5(1) of Schedule 1 to that Act”.
In the second column of the entry for remote gaming duty, for “to register
under regulations under section 26J of BGDA 1981” substitute “to notify
under paragraph 8(2) of Schedule 4B to BGDA 1981 (reduction etc in
qualifying foreign tax) and obligation to register under regulations under
section 26J of that Act”.
The amendments made by this Schedule have effect in relation to accounting
periods ending on or after 1 April 2012 (and, accordingly, the first
reconciliation period begins with the first accounting period in relation to
which the amendments have effect).
Anti-forestalling charge to VAT
Anti-forestalling charge to VAT
Paragraph 2 applies where—
there is a change in the descriptions of exempt or zero-rated supplies
as a result of an order under section 30(4) or 31(2) of VATA 1994,
the order is expressed to come into force on 1 October 2012, and
the change relates to supplies of a description specified in paragraph
“date of the VAT change” means 1 October 2012;
“pre-change supply” means a supply which—
is treated as taking place before the date of the VAT change,
if it had been treated as taking place on that date, would have
been charged to VAT at the standard rate as a result of the
There is an anti-forestalling charge to value added tax on any pre-change
is treated as taking place on or after 21 March 2012, and
is a supply linked to the post-change period (see paragraph 4).
“Chargeable pre-change supply” means a supply to which sub-paragraph
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
The descriptions of supplies are—
the supply, in the course of an approved alteration of a protected
building, of any services, other than the services of an architect,
surveyor or any person acting as consultant or in a supervisory
the supply of building materials to a person to whom the supplier is
supplying services within paragraph (a) which include the
incorporation of the materials into the building (or its site),
the grant of facilities for the self storage of goods, or
the grant of a right to receive a supply within paragraph (c).
The Notes to Group 6 in Schedule 8 to VATA 1994 have effect for the
purposes of sub-paragraph (1)(a) and (b) as they had effect for the purposes
of items 1 to 3 of that Group on 21 March 2012.
For the purposes of this Schedule a right to receive a supply includes—
any option to receive that supply, and
any interest deriving from such an option.
Supplies linked to the post-change period
A supply of services within paragraph 3(1)(a) or (c) is linked to the post-
change period if, and to the extent that, the services are carried out or
provided on or after the date of the VAT change.
A supply of goods within paragraph 3(1)(b) is linked to the post-change
period if, and to the extent that, the goods are incorporated into the building
concerned (or its site) on or after that date.
A supply within paragraph 3(1)(d) is linked to the post-change period if, and
to the extent that, the services to which the grant relates are carried out or
provided on or after that date.
Power to modify this Schedule
The Treasury may by order modify this Schedule for the purposes of
preventing an anti-forestalling charge from arising, in the circumstances
specified in the order, in relation to any description of supplies specified in
An order under this paragraph may contain provision having retrospective
An order under this paragraph is to be made by statutory instrument.
A statutory instrument containing an order under this paragraph is subject
to annulment in pursuance of a resolution of the House of Commons.
An anti-forestalling charge under this Schedule on a chargeable pre-change
is a liability of the supplier (subject to sub-paragraph (2)), and
becomes due on the date of the VAT change (rather than at the time
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)—
is not a taxable person, but
is treated as a member of a group under sections 43A to 43D of VATA
the anti-forestalling charge is a liability of the representative member of the
The amount of the anti-forestalling charge on a chargeable pre-change
supply is the amount of VAT that would be chargeable on the supply if it
were subject to VAT at 20%.
This is subject to any reduction under sub-paragraph (2).
If the chargeable pre-change supply is not wholly linked to the post-change
period, the anti-forestalling charge is the relevant proportion of that amount.
The relevant proportion is—