[77E Display of VAT registration numbers]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[77E  Display of VAT registration numbers]

[(1)     This section applies where a person (“P”) offers, or proposes to offer, goods for sale through an online marketplace.

(2)     The operator of the online marketplace must take reasonable steps to check that—

(a)     any number provided to the operator (by P or another person) as P's VAT registration number is valid, and

(b)     any number displayed on the online marketplace as P's VAT registration number (under subsection (3) or otherwise) is valid.

(3)     If a number

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