# Finance Act 2000, Paragraph 2


(1) The levy is charged on taxable supplies.
(2) Any supply of a taxable commodity is a taxable supply, subject to the provisions of Part II of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.