[77C Joint and several liability under section 77B [or 77BA]: assessments]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[77C  Joint and several liability under section 77B [or 77BA]: assessments]

[(1)     The Commissioners may assess the amount of VAT due from the operator of an online marketplace by virtue of section 77B [or 77BA] to the best of their judgment and notify it to the operator.

(2)     Subject to subsections (3) to (6), an assessment may be made for such period or periods as the

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