[77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[77BA  Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement]

[(1)     This section applies where—

(a)     a person (“P”) who makes taxable supplies of goods through an online marketplace is in breach of a Schedule 1A registration requirement, and

(b)     the operator of the online marketplace knows, or should know, that P is in breach of a Schedule 1A registration requirement.

(2)     If the operator of the online marketplace does not secure the result in subsection (3), subsection (4) applies.

(3)

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