2U.K.Schedule 6 to FA 2000 is amended as follows.
3(1)Paragraph 40 (persons liable to account for levy) is amended as follows.U.K.
(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.”
4U.K.In paragraph 41(2A) (application of Part 7 where person liable to account otherwise than by reference to accounting period), after “regulations under sub-paragraph (1)(a)(ii) above” insert “ or by virtue of paragraph 45B(8) ”.
5U.K.In paragraph 42 (amount payable by way of levy), after sub-paragraph (1) insert—
“(1A)Sub-paragraph (1) is subject to paragraph 45B.”
6U.K.In paragraph 44(2) (definition of “reduced-rate supply” to have effect subject to paragraph 45), for “paragraph 45” substitute “ paragraphs 45 and 45B ”.
7U.K.In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—
“(3)This paragraph does not apply where a supply is treated as not being a reduced-rate supply by virtue of paragraph 45B.”
8(1)Paragraph 91 (interpretation etc of Part 7 of the Schedule) is amended as follows.U.K.
(2)In sub-paragraph (5) (modification of references to accounting periods in case of levy due otherwise than by reference to such periods), after “regulations under paragraph 41(1)(a)(ii)” insert “ or by virtue of paragraph 45B(8) ”.
9U.K.In paragraph 147 (interpretation), in the definition of “reduced-rate supply”, for “paragraph 45” substitute “ paragraphs 45 and 45B ”.