Section 98 | VAT: joint and several liability of traders in supply chain where tax unpaid

(1)In section 77A of VATA 1994 (joint and several liability of traders in supply chain where tax unpaid), for subsection (9) substitute—

(9)The Treasury may by order amend subsection (1) above.

(9A)The Treasury may by order amend this section in order to extend or otherwise alter the circumstances in which a person shall be presumed to have reasonable grounds for suspecting matters to be as mentioned in subsection (2)(b) above.

(9B)Any order under this section may make such incidental, supplemental, consequential or transitional provision as the Treasury think fit.

(2)In section 97(4) of that Act (orders ceasing to have effect unless approved by House of Commons), after paragraph (ea) insert—

(eb)an order under section 77A(9) or (9A);

.