# Finance Act 2000, Paragraph 40

Extent: E+W+S+N.I.

(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.
(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.
(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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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.