PERSONS LIABLE TO ACCOUNT FOR LEVY

40(1)  The person liable to account for the levy charged on a taxable supply is, except in a case where sub-paragraph (2) or (3) applies, the person making the supply.

40(2)  In the case of a taxable supply made by a person who–

(a)is not resident in the United Kingdom, and

(b)is not a utility,

the person liable to account for the levy charged on the supply is the person to whom the supply is made.

40(3)  In the case of levy charged on a taxable supply under paragraph 45B, the person liable to account for the levy is the operator of the facility to which the supply was made.

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