Section 2 | Scope of tax.

(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 taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.^F1

(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(4)Repealed^F1

(5)Repealed^F1