{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-40.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(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.\n(2) In the case of a taxable supply made by a person who—\n(a) is not resident in the United Kingdom, and\n(b) is not a utility,\nthe person liable to account for the levy charged on the supply is the person to whom the supply is made.\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words 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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/40",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}