[77B Joint and several liability: [sellers identified as non-compliant by the Commissioners]]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[Online marketplaces]

[77B  Joint and several liability: [sellers identified as non-compliant by the Commissioners]]

[(1)     This section applies where a person (“P”) . . .—

(a)     makes taxable supplies of goods through an online marketplace, and

(b)     fails to comply with any requirement imposed on P by or under this Act (whether or not it relates to those supplies).

(2)     The Commissioners may give the person who is the operator of the online marketplace (“the operator”) a notice—

(a)     stating that, unless the operator secures the result mentioned in subsection (3), subsection (5)

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