18 Joint and several liability for unpaid VAT of another trader
Finance Act 2003 (2003 c 14) | Legislation

18  Joint and several liability for unpaid VAT of another trader

(1)     In Part 4 of the Value Added Tax Act 1994 (c 23) (administration, collection and enforcement), after section 77 insert—

“Liability for unpaid VAT of another

77A
Joint and several liability of traders in supply chain where tax unpaid

(1)     This section applies to goods of any of the following descriptions—

(a)     telephones and any other equipment, including parts and accessories, made or adapted for use in connection with telephones or telecommunication;

(b)     computers and any other equipment, including parts, accessories and software, made or adapted for use in connection with computers or computer systems.

(2)     Where—

(a)     a taxable supply of goods to which this section applies has been made to a taxable person, and

(b)     at the time of the supply the person knew or had reasonable grounds

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