Part 2 Consequential Amendments
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Consequential Amendments

2

Schedule 6 to FA 2000 is amended as follows.

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)â€.

(3)     After sub-paragraph (2) insert—

“(3)     In the case of levy charged on a taxable supply under paragraph

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