Persons liable to account for levyU.K.
40(1)The person liable to account for the levy charged on a taxable supply is, except in a case where sub-paragraph (2) applies, the person making the supply.U.K.
(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.