40(1)The person liable to account for the levy charged on a taxable supply is, except in a case where sub-paragraph (2) [F1or (3)] applies, the person making the supply.U.K.
(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.
[F2(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.]
Textual Amendments
F1Words in Sch. 6 para. 40(1) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(2)
F2Sch. 6 para. 40(3) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(3)