Link Report

(b) the treatment of a person who allows supplies to be made on land owned, occupied or controlled by that person, as jointly and severally liable with another person, in accordance with section 17(1),

(3) Subject to subsection (4), a person who is an accountable person by virtue of this section or section 13 or 17(1) section 17(1) and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of—

(b) services of the kind referred to in this section or section 13 or 17(1) section 17(1) which are received by him or her.

(5) Subject to subsection (6), a person who is an accountable person by virtue of this section or section 13 or 17(1) section 17(1) and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of—

(5) Subject to subsection (6), a person who is an accountable person by virtue of this section or section 13 or 17(1) section 17(1) and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of—

(c) services of the kind referred to in this section or section 13 or 17(1) section 17(1) which are received by him or her.

(c) a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of “farmer” in section 4(1),

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(3) The amount on which tax is chargeable in relation to services for which the recipient is, by virtue of section 12, 13 or 17(1) section 12 or 17(1), liable for the tax chargeable, shall be the consideration for which the services were in fact supplied to him or her.

(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, sections 9, 10, 12, 15, 17(1) and 94(3) sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.

(g) the tax chargeable during the period, being tax for which he or she is liable by virtue of section 12, 13 or 17(1) section 12 or 17(1) in respect of services received by him or her,

(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:

(b) any services of the kind referred to in section 12, 13 or 17(1) section 12 or 17(1) which are received by him or her.

(6) Subject to subsection (7), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of—

(c) any services of the kind referred to in section 12, 13 or 17(1) section 12 or 17(1) which are received by him or her.