21Taxable activitiesS
This section has no associated Explanatory Notes
(1)A person (P) carries out a taxable activity if—
(a)P makes a taxable disposal in respect of which P is liable to pay tax, or
(b)P permits another person to make a taxable disposal in respect of which P is liable to pay tax.
(2)Where—
(a)a taxable disposal is made, and
(b)it is made without the knowledge of the person who is liable to pay tax in respect of it,
the person is, for the purposes of this section, to be taken to permit the disposal.
Commencement Information
I1S. 21 in force at 1.4.2015 by S.S.I. 2015/109, art. 2