Finance Act 2010
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Liability to pay natural gas carbon tax. |
68.— (1) Tax shall be charged at the time the natural gas is supplied by a supplier to a consumer and, without prejudice to subsection (2), a supplier shall be accountable for and liable to pay the tax charged on the natural gas supplied by such supplier. | |
(2) Any supplier that is not established in the State shall establish a company in the State, and that company shall be liable to pay the tax due on the natural gas supplied by such supplier, and shall assume all the functions and responsibilities of the supplier under this Chapter and any regulations under section 74 . |