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Legislation
Value Added Tax Act 1994

Crossheading Online marketplaces

  • Section 77B Joint and several liability: sellers identified as non-compliant by the Commissioners
  • Section 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  • Section 77C Joint and several liability under section 77B or 77BA: assessments
  • Section 77D Joint and several liability under section 77B or 77BA: interest
  • Section 77E Display of VAT registration numbers
  1. Online marketplaces
  2. Joint and several liability under section 77B or 77BA: interest

Section 77D | Joint and several liability under section 77B or 77BA: interest

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 77D omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(6)

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