# Finance Act 2009, Paragraph 3


(1) Paragraph 40 (persons liable to account for levy) is amended as follows.
(2) In sub-paragraph (1), after “sub-paragraph (2)” insert “ or (3) ”.
(3) After sub-paragraph (2) insert—
“(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/2009/10/schedule/59/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-59/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.