2 Scope of tax.U.K.
(1)Tax shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.
(2)A person who makes or intends to make taxable supplies is a taxable person while he is or is required to be registered under this Act; and a taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.
(3)Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply.
(4)Tax on the importation of goods shall be charged and payable as if it were a duty of customs.
(5)Schedule 1 to this Act shall have effect with respect to registration [F1, and a person who is registered under [F2paragraph 5A]of that Schedule is a taxable person (notwithstanding that he does not make and does not intend to make taxable supplies)].
Textual Amendments
F1Words added by Finance Act 1987 (c. 16, SIF 40:2), s. 13(2)
F2Words substituted by Finance Act 1988 (c. 39, SIF 40:2), s. 14(8)(a)
Modifications etc. (not altering text)
C1S. 2(2) definition of "taxable supply" applied in relation to any chargeable period or its basis period ending on or after 6.4.1990 by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 159A(6)